https://www.taxtmi.com/caselaws?id=161130 The High Court set aside the Tribunal's order taxing the dealer's iron scrap sales under the U.P. Trade Tax Act. The Court found that the dealer did not meet the Act's definition of a manufacturer and that the sales did not qualify as the first sale of goods for taxation. Consequently, the Court deemed the Tribunal's decision legally incorrect and allowed the revision petition, dismissing the Commissioner's appeal. Each party was instructed to bear their own costs. en-us Tue, 15 Apr 1997 00:00:00 +0530 Tue, 07 Jan 2014 15:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161130 The High Court set aside the Tribunal's order taxing the dealer's iron scrap sales under the U.P. Trade Tax Act. The Court found that the dealer did not meet the Act's definition of a manufacturer and that the sales did not qualify as the first sale of goods for taxation. Consequently, the Court deemed the Tribunal's decision legally incorrect and allowed the revision petition, dismissing the Commissioner's appeal. Each party was instructed to bear their own costs. Case-Laws VAT and Sales Tax Tue, 15 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161130