Burden of proof for Section 4-A exemption failed where claimed machinery purchase and new unit status were unsubstantiated.

Eligibility for an exemption certificate under Section 4-A of the Uttar Pradesh Trade Tax Act depended on the assessee proving that the unit was new and that the machinery had not been previously used elsewhere. The burden lay on the assessee, but the authorities found no supporting material that the machinery was brought into Uttar Pradesh as claimed, and contemporaneous inquiries indicated that the alleged suppliers had not supplied it. Later departmental verification also failed to confirm the claim. On these factual findings, no legal error was shown to justify interference in revisional jurisdiction, and the challenge to the adverse determination failed.

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Issues: Whether the assessee was entitled to an eligibility certificate under Section 4-A of the Uttar Pradesh Trade Tax Act, 1948 on the basis that the unit was new and the machinery used had not been previously employed elsewhere.

Analysis: The onus to establish satisfaction of the statutory conditions for grant of the eligibility certificate lay on the assessee. The authorities below repeatedly found that no material was produced to show that the machinery had been brought into Uttar Pradesh as claimed, and the contemporaneous inquiries indicated that the alleged suppliers had not supplied the machinery to the assessee. The subsequent departmental verification also failed to substantiate the claim. These findings were factual in nature and did not disclose any legal error warranting interference in revisional jurisdiction.

Conclusion: The claim for eligibility under Section 4-A was not established, and the challenge to the adverse findings failed.

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