https://www.taxtmi.com/caselaws?id=105806 Under the U.P. Sales Tax Act, the definition of "manufacture" was interpreted broadly to cover not only production of a new commodity but also altering, finishing, processing or adapting goods. On that basis, mounting the body of an auto rickshaw on its chassis was treated as manufacture because the assembled vehicle became a different commercial commodity in ordinary trade. The exemption condition requiring resale in the same form and condition was not met, and the fact that the parts could later be separated was held irrelevant. The assessee was therefore liable to purchase tax under the relevant exemption scheme. en-us Fri, 02 Feb 2007 00:00:00 +0530 Wed, 29 Aug 2018 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105806 Under the U.P. Sales Tax Act, the definition of "manufacture" was interpreted broadly to cover not only production of a new commodity but also altering, finishing, processing or adapting goods. On that basis, mounting the body of an auto rickshaw on its chassis was treated as manufacture because the assembled vehicle became a different commercial commodity in ordinary trade. The exemption condition requiring resale in the same form and condition was not met, and the fact that the parts could later be separated was held irrelevant. The assessee was therefore liable to purchase tax under the relevant exemption scheme. Case-Laws VAT and Sales Tax Fri, 02 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105806