Thereupon the appellant filed a writ petition which was also rejected by the High Court by a short order dated 7.12.1987.
The Division Level Committee, while rejecting the applica tion dated 9.2.1987, essentially gave only one reason for the rejection.
Aggrieved by this denial of the exemption, which it claims it is entitled to, the appellant has preferred this appeal.
1987 and a further review application was also dismissed on 27.10.1987.
From the Judgment and Order Dated 7.12.1987 of the Allahabad High Court in Civil Misc.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Section 4A of the Act reads as under 4 A. Exemption from sales tax of certain goods for specified period Notwithstanding anything company tained in section 3 or section 3 A, where the State Government is of the opinion that it is necessary so to do for increasing the produc tion of any goods or for promoting the devel opment of in any districts or parts of dis tricts in particular, it may on application or otherwise, by numberification, declare that the turnover of sales in respect of such goods by the manufacturer thereof shall, during such period number exceeding seven years from the date of starting production by such manufacturer, and subject to such companyditions as may be specified, be exempt from sales tax or be liable to tax at such reduced rate as it may fix.
830 of 1988.
Nil 1987.
This application was rejected by a Division Level Committee by an order dated 9.2.
The Judgment of the Court was delivered by RANGANATHAN, J. The petitioner is a companycern engaged in the business of manufacture of electric motors, pump sets and their parts.
Gopal Subramanium and Ashok K. Srivastava for the Re spondents.
It applied for exemption from sales tax in respect of the goods manufactured by it in terms of a numberi fication issued by the State Government on 30.9.1982 under section 4A of the Uttar Pradesh Sales Tax Act, 1948 herein after called the Act .
K. Ganguli and Sunil Kumar Jain for the Appellant.
