Tax liability on wire manufactured from tax-paid wire rods under the provisions of the then prevailing Uttar Pradesh Trade Tax Act, 1948

Manufacture definition: extraction of wire from rods is not manufacturing, requiring trade-tax classification as same commodity.

The Supreme Court held that extraction of wire from iron/wire rods does not amount to manufacturing and that iron rods and iron wires are one and the same commodity; the definition of manufacture in the UP Trade Tax Act, 1948 does not permit a different view. The Commissioner, Commercial Taxes, Uttar Pradesh directs subordinate officers to apply these principles in assessing trade-tax liability on wire produced from tax-paid wire rods and to ensure administrative compliance.