https://www.taxtmi.com/caselaws?id=155268 Reconditioned printing machinery imported and installed by the assessee could not be treated as old or second-hand merely because it had been reconditioned. Entitlement to concessional sales tax under the Government order depended on the true character of the machinery and the extent of reconditioning, which had to be examined on the available material. The assessing authority had not made that factual enquiry. The rejection of the concessional claim was therefore unsustainable and was set aside, with the matter remitted for reconsideration on the relevant material. en-us Tue, 05 Apr 1988 00:00:00 +0530 Mon, 02 Sep 2013 17:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155268 Reconditioned printing machinery imported and installed by the assessee could not be treated as old or second-hand merely because it had been reconditioned. Entitlement to concessional sales tax under the Government order depended on the true character of the machinery and the extent of reconditioning, which had to be examined on the available material. The assessing authority had not made that factual enquiry. The rejection of the concessional claim was therefore unsustainable and was set aside, with the matter remitted for reconsideration on the relevant material. Case-Laws VAT and Sales Tax Tue, 05 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155268