Commissioner, Trade Tax, U. P vs M/S D. S. M. Group Of Industries

The Supreme Court addressed the applicability of Section 4-A of the U.P. Trade Tax Act, 1948, concerning tax exemptions for industrial undertakings. The Court held that a single application for multiple units is permissible under the Act, overturning the Trade Tax Tribunal's ruling that required separate applications for each unit. The Court also determined that the application was not time-barred and that the Company was not in arrears of tax as claimed. Consequently, the High Court's order was upheld, directing the issuance of an Eligibility Certificate for tax rebates.