https://www.taxtmi.com/caselaws?id=162510 A unit claiming exemption under section 4A of the U.P. Trade Tax Act must show that its plant and machinery were not previously used or acquired for use in any other factory or workshop in India. The burden lies on the claimant, but no special form or quantum of proof is prescribed. Purchase invoices and corroborating material from the bank, industries department, and assessing authority may be sufficient where they establish that the machinery was new and unused elsewhere. On that basis, repeated remand for further enquiry is unwarranted when the existing record already supports the claim and suspicion cannot replace legal proof. en-us Thu, 09 Mar 2006 00:00:00 +0530 Fri, 28 Feb 2014 17:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162510 A unit claiming exemption under section 4A of the U.P. Trade Tax Act must show that its plant and machinery were not previously used or acquired for use in any other factory or workshop in India. The burden lies on the claimant, but no special form or quantum of proof is prescribed. Purchase invoices and corroborating material from the bank, industries department, and assessing authority may be sufficient where they establish that the machinery was new and unused elsewhere. On that basis, repeated remand for further enquiry is unwarranted when the existing record already supports the claim and suspicion cannot replace legal proof. Case-Laws VAT and Sales Tax Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162510