https://www.taxtmi.com/caselaws?id=102884 Amended definitions of "manufacture" and the revised charging provision under the U.P. Sales Tax Act had to be considered before determining taxability of iron shafts made from iron bars. The Supreme Court found that the High Court had not examined whether the retrospective amendment to section 2(c) altered liability for the relevant assessment year, or whether the interaction with sections 14 and 15 of the Central Sales Tax Act affected repeated taxation of iron and steel. The order was set aside and the matter remitted for fresh disposal on the relevant statutory issues. en-us Wed, 07 Dec 1988 00:00:00 +0530 Tue, 10 Sep 2013 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102884 Amended definitions of "manufacture" and the revised charging provision under the U.P. Sales Tax Act had to be considered before determining taxability of iron shafts made from iron bars. The Supreme Court found that the High Court had not examined whether the retrospective amendment to section 2(c) altered liability for the relevant assessment year, or whether the interaction with sections 14 and 15 of the Central Sales Tax Act affected repeated taxation of iron and steel. The order was set aside and the matter remitted for fresh disposal on the relevant statutory issues. Case-Laws VAT and Sales Tax Wed, 07 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102884