Sales tax exemption : Where assessee availed exemption from payment of tax under exemption certificate issued under section 4A of U.P. Trade Tax Act, 1948 on turnover of sales and claimed amount representing tax exemption component as capital receipt, since section 4A clearly indicated that exemption from tax on turnover of sales was not a subsidy granted by Government, aforesaid amount of tax component was a revenue receipt in hands of assessee – Commissioner of Income-tax v. Birla Corporation Ltd. – [2024] 159 taxmann.com 632 (Calcutta)