https://www.taxtmi.com/caselaws?id=158941 Exemption under section 4-A of the U.P. Sales Tax Act was to be construed liberally to promote industrial growth, and denial on a narrow reading of the bar on previously used machinery was unwarranted where the old machinery was only a negligible part of the unit's total investment. A small value of used machinery did not, by itself, justify rejecting the eligibility claim on hypertechnical grounds. The rejection of the exemption claim on the recorded ground could not be sustained, and the eligibility matter required reconsideration by the Divisional Level Committee in accordance with law. en-us Wed, 24 Aug 1994 00:00:00 +0530 Mon, 11 Nov 2013 15:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158941 Exemption under section 4-A of the U.P. Sales Tax Act was to be construed liberally to promote industrial growth, and denial on a narrow reading of the bar on previously used machinery was unwarranted where the old machinery was only a negligible part of the unit's total investment. A small value of used machinery did not, by itself, justify rejecting the eligibility claim on hypertechnical grounds. The rejection of the exemption claim on the recorded ground could not be sustained, and the eligibility matter required reconsideration by the Divisional Level Committee in accordance with law. Case-Laws VAT and Sales Tax Wed, 24 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158941