https://www.taxtmi.com/caselaws?id=156210 Section 4-A of the U.P. Sales Tax Act, 1948 was read to cover a later factory set up by an existing dealer at another place or adjacent to an existing unit, and the decisive enquiry was whether the later unit manufactured the same goods as the earlier one. Because one unit produced paracetamol and the later unit produced ampicillin trihydrate and ampicillin anhydrous, they were treated as different goods, and common ownership or shared registration-related features did not defeat new-unit status. A departmental circular could not override the statute and did not justify refusal of exemption. The rejection was set aside and the matter remitted for fresh consideration under the statutory definition. en-us Wed, 24 Apr 1991 00:00:00 +0530 Mon, 16 Sep 2013 15:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156210 Section 4-A of the U.P. Sales Tax Act, 1948 was read to cover a later factory set up by an existing dealer at another place or adjacent to an existing unit, and the decisive enquiry was whether the later unit manufactured the same goods as the earlier one. Because one unit produced paracetamol and the later unit produced ampicillin trihydrate and ampicillin anhydrous, they were treated as different goods, and common ownership or shared registration-related features did not defeat new-unit status. A departmental circular could not override the statute and did not justify refusal of exemption. The rejection was set aside and the matter remitted for fresh consideration under the statutory definition. Case-Laws VAT and Sales Tax Wed, 24 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156210