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1995 (11) TMI 342 - SC - VAT and Sales TaxWhether the respondent-unit qualifies as a "new unit" within the meaning of Explanation (i) to sub-section (2) of section 4-A of the U.P Sales Tax Act? Held that:- Appeal allowed. There is no room for contention of Sri Dhaon in view of the specific language of clause (a). The clause uses all the three words-machinery, accessories or components. The use of the word "or" indicates that use of either of them, which are already used or acquired for use in any other factory or workshop in India, would disqualify the factory or workshop from being called a "new unit" within the meaning of section 4-A. The clause does not say or indicate in any manner that only where the entire machinery installed in the unit (claiming to the new unit) has already been used or was acquired for use in any other factory or workshop in India, that the disqualification contained therein gets attracted. In the face of the clear language of the clause, it is not possible to entertain the submission of substantial compliance urged by Sri Dhaon.
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