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<h1>Court rules cutting paper does not constitute manufacturing newsprint. Revision allowed, case remanded for further proceedings.</h1> The High Court of Allahabad allowed the revision, determining that the assessee was not a manufacturer of writing paper for cutting and selling odd size ... - The High Court of Allahabad allowed the revision filed by the assessee, setting aside the decision that the assessee was a manufacturer of writing paper. The assessee purchased odd size newsprint, cut it, and sold it back to the newspaper for use as newsprint. The court held that merely cutting the paper into a different size did not make the assessee a manufacturer of newsprint. The order of the Judge (Revisions) was not sustainable, and the matter was remanded back to the Tribunal for further proceedings.