Commissioner Of Trade Tax U.P. & Anr vs M/S. Kajaria Ceramics Ltd

The Supreme Court examined the entitlement of the respondent to tax exemption under the U.P. Trade Tax Act, 1948, specifically under Section 4A and notifications issued thereunder. The Court held that the respondent's unit, having made substantial investments and expansions, qualified for the tax exemption benefits as per the 1991 Notification, which allowed for exemptions on increased production capacities. The Court affirmed the eligibility of the respondent for tax relief, emphasizing the importance of the eligibility certificate in claiming such benefits.