https://www.taxtmi.com/caselaws?id=149991 The period during which assessment proceedings were stayed by a competent court must be excluded in computing limitation under the U.P. Sales Tax Act, and where the stay covered the relevant assessment year, the assessment was within time after exclusion of that period. Assembling cycle components into a complete cycle creates a distinct saleable commercial commodity, and the assembly process constitutes manufacture. On that basis, assembled cycles were taxable as manufactured goods rather than as an unclassified item, and the assessment order was upheld. en-us Mon, 21 Sep 1970 00:00:00 +0530 Tue, 07 May 2013 15:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149991 The period during which assessment proceedings were stayed by a competent court must be excluded in computing limitation under the U.P. Sales Tax Act, and where the stay covered the relevant assessment year, the assessment was within time after exclusion of that period. Assembling cycle components into a complete cycle creates a distinct saleable commercial commodity, and the assembly process constitutes manufacture. On that basis, assembled cycles were taxable as manufactured goods rather than as an unclassified item, and the assessment order was upheld. Case-Laws VAT and Sales Tax Mon, 21 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149991