https://www.taxtmi.com/caselaws?id=158117 Section 4-A of the U.P. Sales Tax Act, 1948 was construed purposively to advance the setting up of genuinely new industrial undertakings, and the Explanation's machinery condition was treated as ancillary to that object. A small or incidental old item of machinery, such as a weighing machine not forming an essential part of the production process, could not by itself defeat eligibility where the unit was otherwise new. On that reading, the rejection of the eligibility certificate was unsustainable and the petitioner was entitled to the exemption benefit. en-us Wed, 10 Nov 1993 00:00:00 +0530 Wed, 16 Oct 2013 18:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158117 Section 4-A of the U.P. Sales Tax Act, 1948 was construed purposively to advance the setting up of genuinely new industrial undertakings, and the Explanation's machinery condition was treated as ancillary to that object. A small or incidental old item of machinery, such as a weighing machine not forming an essential part of the production process, could not by itself defeat eligibility where the unit was otherwise new. On that reading, the rejection of the eligibility certificate was unsustainable and the petitioner was entitled to the exemption benefit. Case-Laws VAT and Sales Tax Wed, 10 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158117