https://www.taxtmi.com/caselaws?id=371098 The High Court affirmed the Tribunal's decision to reject the assessee's claim for exemption under Section 4-A of the U.P. Trade Tax Act. The assessee failed to prove the purchase and prior use of the disputed machines, leading to the dismissal of the revision. The Court upheld the Tribunal's findings, emphasizing the burden of proof on the assessee and the necessity to establish the genuineness of purchase documents, ultimately ruling in favor of the revenue and against the assessee. en-us Thu, 22 Nov 2018 00:00:00 +0530 Fri, 16 Aug 2019 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371098 The High Court affirmed the Tribunal's decision to reject the assessee's claim for exemption under Section 4-A of the U.P. Trade Tax Act. The assessee failed to prove the purchase and prior use of the disputed machines, leading to the dismissal of the revision. The Court upheld the Tribunal's findings, emphasizing the burden of proof on the assessee and the necessity to establish the genuineness of purchase documents, ultimately ruling in favor of the revenue and against the assessee. Case-Laws VAT and Sales Tax Thu, 22 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371098