Uttar Pradesh Trade Tax Act, 1948 – Section 4-A(5) – Exemption – the goods manufactured on use of advance and/or modern technology, cannot be said to be a different commercial activity at all – High Court has not committed any error in refusing to grant exemption to the appellant – Appeal dismissed.
SUPREME COURT OF INDIA DIVISION BENCH AMD INDUSTRIES LIMITED (EARLIER KNOWN AS M/S. ASHOKA METAL DÉCOR PRIVATE LIMITED) — Appellant Vs. COMMISSIONER OF TRADE TAX, LUCKNOW AND ANOTHER — Respondent…



