M.Katju, J. - (1.) This writ petition has been filed against the impugned order of the Divisional Level Committee, Meerut dated March 30, 1991 whereby the review application of the petitioner under section 4-A of the U.P. Sales Tax, 1948 (now known as U.P. Trade Tax Act) has been rejected.
(2.) Heard learned counsel for the parties.
(3.) Section 4-A provides for a tax holiday or exemption from payment of sales tax for new industries for a few years so as to encourage new industries being set up in the State.;