https://www.taxtmi.com/caselaws?id=162619 Eligibility for exemption under section 4A of the U.P. Trade Tax Act depended on the unit being "new", meaning its machinery had not earlier been used or acquired for use in another factory or workshop. On the findings recorded by the Commissioner and Tribunal, the machines had either been previously used in manufacture or had been obtained for use in another industrial unit before transfer on lease, and those findings were not shown to be perverse. The later insertion of section 4A(2B) could not be raised for the first time in revision on a fresh factual basis where no such claim had been advanced before the Tribunal. The eligibility certificate was therefore cancelled and the revisional challenge failed. en-us Tue, 14 Nov 2006 00:00:00 +0530 Tue, 11 Mar 2014 15:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162619 Eligibility for exemption under section 4A of the U.P. Trade Tax Act depended on the unit being "new", meaning its machinery had not earlier been used or acquired for use in another factory or workshop. On the findings recorded by the Commissioner and Tribunal, the machines had either been previously used in manufacture or had been obtained for use in another industrial unit before transfer on lease, and those findings were not shown to be perverse. The later insertion of section 4A(2B) could not be raised for the first time in revision on a fresh factual basis where no such claim had been advanced before the Tribunal. The eligibility certificate was therefore cancelled and the revisional challenge failed. Case-Laws VAT and Sales Tax Tue, 14 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162619