https://www.taxtmi.com/caselaws?id=158940 An exemption claim under the incentive scheme in section 4-A of the U.P. Sales Tax Act could not be denied on a cryptic review order that merely repeated the earlier refusal. The Court noted that affidavits and supporting documents about the nature and prior use of the machinery had not been independently examined, and that adverse inference could not rest solely on the seller-firm's cessation. It held that the authority must consider the evidence on record and apply a liberal construction to incentive provisions before refusing benefit. The impugned order was unsustainable, the review application had to be reconsidered afresh, and the matter was remitted with protection against further assessment pending that decision. en-us Wed, 28 Sep 1994 00:00:00 +0530 Mon, 11 Nov 2013 15:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158940 An exemption claim under the incentive scheme in section 4-A of the U.P. Sales Tax Act could not be denied on a cryptic review order that merely repeated the earlier refusal. The Court noted that affidavits and supporting documents about the nature and prior use of the machinery had not been independently examined, and that adverse inference could not rest solely on the seller-firm's cessation. It held that the authority must consider the evidence on record and apply a liberal construction to incentive provisions before refusing benefit. The impugned order was unsustainable, the review application had to be reconsidered afresh, and the matter was remitted with protection against further assessment pending that decision. Case-Laws VAT and Sales Tax Wed, 28 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158940