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<h1>Cleaning & Tanka Work Not Manufacturing under U.P. Trade Tax Act</h1> The High Court held that cleaning and tanka work do not constitute manufacturing under the U.P. Trade Tax Act. The applicant's revision was allowed, and ... - The applicant challenged a Tribunal order regarding the classification of their activities under the U.P. Trade Tax Act. The Tribunal considered cleaning and tanka work as manufacturing, but the High Court disagreed. The High Court ruled that these activities do not change the character of the ornaments and do not fall under the definition of 'manufacture.' The applicant's revision was allowed, and the Tribunal's order was quashed.
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