https://www.taxtmi.com/caselaws?id=174620 An old mixer machine used only in the laboratory for mixing purposes did not defeat a unit's claim to be treated as a new unit for exemption under section 4-A of the U.P. Trade Tax Act. The exemption scheme was to be construed liberally, and the post-31.03.1990 test focused on whether old machinery was essential to the manufacturing process. Because the mixer was a small, inexpensive article, not part of the essential manufacturing plant for paints and adhesives, and the unit had produced for two years without it, it was not treated as disqualifying machinery. The exemption period therefore was not curtailed, and the unit remained eligible for the full period. en-us Thu, 24 Nov 2005 00:00:00 +0530 Tue, 13 Oct 2015 12:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174620 An old mixer machine used only in the laboratory for mixing purposes did not defeat a unit's claim to be treated as a new unit for exemption under section 4-A of the U.P. Trade Tax Act. The exemption scheme was to be construed liberally, and the post-31.03.1990 test focused on whether old machinery was essential to the manufacturing process. Because the mixer was a small, inexpensive article, not part of the essential manufacturing plant for paints and adhesives, and the unit had produced for two years without it, it was not treated as disqualifying machinery. The exemption period therefore was not curtailed, and the unit remained eligible for the full period. Case-Laws Companies Law Thu, 24 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174620