Narang Industries Versus Commissioner, Trade Tax, U.P., Lucknow - VAT and Sales Tax - ALLAHABAD HIGH COURT - HC - Exemption of tax under Section 4-A of the U.P. Trade Tax Act, 1948 - Rejection of review filed under Rule 25(3)(C) - whether the unit is self-financed or it is financed by any financial institution. - Date of application of loan - whether the assessee had applied for a term loan to the Oriental Bank of Commerce on 5.1.2000 as alleged or on 1.5.2000 as held by the authorities - Held t................................... VAT and Sales Tax - Case Laws
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