COMMNR. OF TRADE TAX vs M/S. D.S.M. GROUP OF INDUSTRIES

The Supreme Court addressed the appeal against the Allahabad High Court's decision regarding the eligibility for tax exemptions under the U.P. Trade Tax Act, 1948. The Court held that a joint application for multiple units is permissible and clarified that the application was not time-barred. The Court directed the issuance of an Eligibility Certificate under Section 4-A for tax rebates on all goods manufactured, including waste products, and ordered reimbursement of previously paid amounts with interest.