https://www.taxtmi.com/caselaws?id=148574 Under the U.P. Sales Tax Act, a notified single-point levy on mustard oil applied only to the dealer-manufacturer. The firm, as a distinct taxable unit, was the manufacturer when it produced the oil, but on dissolution the stock allotted to a partner and later sold by him in his individual business was not sold by him as the manufacturer in the statutory sense. The sale was therefore not liable to sales tax in the partner's hands, and the assessment was unsustainable. en-us Tue, 09 Jul 1968 00:00:00 +0530 Tue, 30 Apr 2013 14:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148574 Under the U.P. Sales Tax Act, a notified single-point levy on mustard oil applied only to the dealer-manufacturer. The firm, as a distinct taxable unit, was the manufacturer when it produced the oil, but on dissolution the stock allotted to a partner and later sold by him in his individual business was not sold by him as the manufacturer in the statutory sense. The sale was therefore not liable to sales tax in the partner's hands, and the assessment was unsustainable. Case-Laws VAT and Sales Tax Tue, 09 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148574