https://www.taxtmi.com/caselaws?id=168275 For exemption under Section 4-A of the U.P. Sales Tax Act, the decisive test is the statutory meaning of "new unit" and the "date of starting production", which is fixed by the first purchase of raw material and, where power is required, the later date of installation of the power connection. Earlier purchase of machinery by a predecessor firm, or the power connection standing in that firm's name, did not by itself disqualify the company, absent a finding that the machinery had been acquired for use in another factory or workshop in India. Transfer of ownership also did not defeat exemption because the statute focuses on the character of the unit, not the identity of the owner. en-us Wed, 14 Oct 1987 00:00:00 +0530 Thu, 12 Feb 2015 15:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168275 For exemption under Section 4-A of the U.P. Sales Tax Act, the decisive test is the statutory meaning of "new unit" and the "date of starting production", which is fixed by the first purchase of raw material and, where power is required, the later date of installation of the power connection. Earlier purchase of machinery by a predecessor firm, or the power connection standing in that firm's name, did not by itself disqualify the company, absent a finding that the machinery had been acquired for use in another factory or workshop in India. Transfer of ownership also did not defeat exemption because the statute focuses on the character of the unit, not the identity of the owner. Case-Laws VAT and Sales Tax Wed, 14 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168275