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2016 (8) TMI 1341 - HC - VAT and Sales TaxGrant of benefits conferred by Section 4-A of the 1948 Act - eligibility of the assessee to be treated as a new unit which had been set up and established with the aid of machinery which was new and had not been used in any manner in any other industrial establishment - Held that: - Under Section 4-A, the onus to establish the fulfillment of all conditions for the grant of an eligibility certificate is placed solely upon the assessee. It is not for the Department to disprove a contention and which has always remained only a contention of the revisionist. No evidence was laid before the authorities which may have even tended to establish an import of new machinery into the State. In fact the subsequent enquiries undertaken by the authorities has itself seemed to indicate that the claim of the revisionist was unsubstantiated and unverifiable. All these, in the opinion of this Court are pure issues of fact which would not warrant interference by the Court in its revisional jurisdiction - revision dismissed.
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