https://www.taxtmi.com/caselaws?id=103997 A unit did not qualify as a "new unit" under section 4-A of the U.P. Sales Tax Act where its machinery had been acquired for use in another factory or workshop in India, even though that machinery had not actually been used there. The expression "acquired for use" was treated as a distinct disqualifying condition from "already used", and the provision was read strictly according to its plain language. The Court held that no additional words could be read in to confine the clause to an existing factory or workshop, and that substantial compliance could not override the statutory text. en-us Fri, 10 Nov 1995 00:00:00 +0530 Sat, 28 Jun 2014 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103997 A unit did not qualify as a "new unit" under section 4-A of the U.P. Sales Tax Act where its machinery had been acquired for use in another factory or workshop in India, even though that machinery had not actually been used there. The expression "acquired for use" was treated as a distinct disqualifying condition from "already used", and the provision was read strictly according to its plain language. The Court held that no additional words could be read in to confine the clause to an existing factory or workshop, and that substantial compliance could not override the statutory text. Case-Laws VAT and Sales Tax Fri, 10 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103997