https://www.taxtmi.com/caselaws?id=105790 Tax liability under section 3-AAAA of the U.P. Trade Tax Act depended on the statutory charging scheme and a factual finding that the activity amounted to manufacture. A circular could not enlarge the charging provision or treat every purchase from agriculturists or unregistered persons as manufacture; the Court held that such liability had to be determined on facts. Assessments based solely on the circular were therefore unsustainable, and the assessment and appellate orders were set aside for reconsideration in accordance with law. en-us Fri, 22 Sep 2006 00:00:00 +0530 Wed, 14 Sep 2016 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105790 Tax liability under section 3-AAAA of the U.P. Trade Tax Act depended on the statutory charging scheme and a factual finding that the activity amounted to manufacture. A circular could not enlarge the charging provision or treat every purchase from agriculturists or unregistered persons as manufacture; the Court held that such liability had to be determined on facts. Assessments based solely on the circular were therefore unsustainable, and the assessment and appellate orders were set aside for reconsideration in accordance with law. Case-Laws VAT and Sales Tax Fri, 22 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105790