Pre-GST Cases should be decided at the earliest : Allahabad HC

M/s LG Electronics (India) Pvt Ltd Vs. State of U.P. (Allahabad High Court) The Sale Tax regime came to an end on 13th May, 1994. Thereafter, Trade Tax regime came into force by U.P. Act No. 31 of 1995 with effect from 14.5.1994 but, the scheme of the erstwhile that continued without any change in exemption scheme under Section 4A of the Act. This continued up to 31st December, 2007 from 1st January, 2008. U.P. VAT Act was introduced in which Section 42 provides for treatment of industrial units availing exemption or reduction in the rate of tax under erstwhile Act and sub-section (4) of Secti...