https://www.taxtmi.com/caselaws?id=161130 A dealer who merely purchased iron scrap from others and resold it was not treated as a manufacturer under the U.P. Trade Tax Act, because the statutory definitions of manufacture and manufacturer apply to goods produced, processed, or otherwise made, and to the first sale after manufacture. On the facts found, the dealer only stored, stocked, purchased, and resold scrap obtained from unregistered dealers; there was no finding that he himself collected or processed the goods in a manner amounting to manufacture. The sale was therefore not the first sale after manufacture, and tax could not be levied on that basis. The revision succeeded and the assessment treating the scrap sales as taxable was set aside. 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 A dealer who merely purchased iron scrap from others and resold it was not treated as a manufacturer under the U.P. Trade Tax Act, because the statutory definitions of manufacture and manufacturer apply to goods produced, processed, or otherwise made, and to the first sale after manufacture. On the facts found, the dealer only stored, stocked, purchased, and resold scrap obtained from unregistered dealers; there was no finding that he himself collected or processed the goods in a manner amounting to manufacture. The sale was therefore not the first sale after manufacture, and tax could not be levied on that basis. The revision succeeded and the assessment treating the scrap sales as taxable was set aside. Case-Laws VAT and Sales Tax Tue, 15 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161130