https://www.taxtmi.com/caselaws?id=200097 Eligibility for an exemption certificate under Section 4-A of the Uttar Pradesh Trade Tax Act depended on the assessee proving that the unit was new and that the machinery had not been previously used elsewhere. The burden lay on the assessee, but the authorities found no supporting material that the machinery was brought into Uttar Pradesh as claimed, and contemporaneous inquiries indicated that the alleged suppliers had not supplied it. Later departmental verification also failed to confirm the claim. On these factual findings, no legal error was shown to justify interference in revisional jurisdiction, and the challenge to the adverse determination failed. en-us Wed, 31 Aug 2016 00:00:00 +0530 Wed, 21 Mar 2018 07:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200097 Eligibility for an exemption certificate under Section 4-A of the Uttar Pradesh Trade Tax Act depended on the assessee proving that the unit was new and that the machinery had not been previously used elsewhere. The burden lay on the assessee, but the authorities found no supporting material that the machinery was brought into Uttar Pradesh as claimed, and contemporaneous inquiries indicated that the alleged suppliers had not supplied it. Later departmental verification also failed to confirm the claim. On these factual findings, no legal error was shown to justify interference in revisional jurisdiction, and the challenge to the adverse determination failed. Case-Laws VAT and Sales Tax Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200097