https://www.taxtmi.com/caselaws?id=158970 A dissolved acetylene gas unit was treated as a "new unit" under the U.P. Sales Tax Act because the Explanation to section 4-A covers an industrial undertaking set up on or adjacent to an existing factory where it manufactures goods different from the existing unit. The statutory scheme required registration under the Factories Act, or an application for such registration, but did not insist on a separate and independent registration certificate in every case. As the petitioner had applied for registration and the new plant was endorsed on the existing registration, rejection solely for want of separate registration was unsustainable. The unit was therefore eligible for consideration as a new unit for exemption purposes. en-us Mon, 01 May 1995 00:00:00 +0530 Mon, 11 Nov 2013 18:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158970 A dissolved acetylene gas unit was treated as a "new unit" under the U.P. Sales Tax Act because the Explanation to section 4-A covers an industrial undertaking set up on or adjacent to an existing factory where it manufactures goods different from the existing unit. The statutory scheme required registration under the Factories Act, or an application for such registration, but did not insist on a separate and independent registration certificate in every case. As the petitioner had applied for registration and the new plant was endorsed on the existing registration, rejection solely for want of separate registration was unsustainable. The unit was therefore eligible for consideration as a new unit for exemption purposes. Case-Laws VAT and Sales Tax Mon, 01 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158970