https://www.taxtmi.com/caselaws?id=127009 Exemption under the proviso to Section 3AAAA of the U.P. Trade Tax Act depends on resale of purchased goods in the same form and condition as bought. The Court held that this requirement is not satisfied merely because the goods are cut or processed in a way that changes their identity, and the broad definition of manufacture does not control the proviso. As the timber had been converted into pulpwood before resale, the goods were no longer resold in the same form and condition. The exemption was therefore unavailable, the sale remained taxable, and the assessment order was restored. en-us Wed, 20 Aug 2008 00:00:00 +0530 Sat, 12 Apr 2014 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127009 Exemption under the proviso to Section 3AAAA of the U.P. Trade Tax Act depends on resale of purchased goods in the same form and condition as bought. The Court held that this requirement is not satisfied merely because the goods are cut or processed in a way that changes their identity, and the broad definition of manufacture does not control the proviso. As the timber had been converted into pulpwood before resale, the goods were no longer resold in the same form and condition. The exemption was therefore unavailable, the sale remained taxable, and the assessment order was restored. Case-Laws Central Excise Wed, 20 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127009