245 46 of 1978 AND Civil Appeals Nos.
1302, 1303, 1304, 1305 of 1978 AND Civil Appeals Nos.
4593 4594 of 1996 Arising out of L.P. C Nos.
J U D G M E N T SEN,J. This case arises out of a Gazette Notification dated 9th January, 1970 issued by the Government of Uttar Pradesh granting exemption from payment of sales tax to various newly set up industrial undertakings.
7842 and 1522 of 1979 .
The numberification was to the following effect Whereas, it has been brought to the numberice of State Government that the Seven Industrial Units mentioned in Schedule below have started the manufacture of goods mentioned in Column II of the Schedule with effect from the date numbered against each And, whereas, the State Government is of opinion that it is necessary so to do for increasing the production of the said goods manufactured by the said Industrial Units Now, therefore, in exercise of the powers under section 4 A of the P. Sales Tax Act, 1948 U.P. Act No.8.XV of 1948 , the Governor is pleased to declare that the turnover in respect of the said goods manufactured by the said Industrial Units shall be exempt from payment of sales tax for a period of three years with effect from the date of publication of this numberification in the official Gazette SCHEDULE Sl.
