https://www.taxtmi.com/caselaws?id=161194 The Court held that the dealer collecting tendu leaves was not a manufacturer under the U.P. Sales Tax Act, overturning the Sales Tax Tribunal's decision. The State was deemed the manufacturer based on the collection agreements with the Forest department, absolving the dealer from sales tax liability. The revision petition was granted, and the Tribunal was instructed to align its decision with the Court's ruling, emphasizing the State's role as the manufacturer in the sale of tendu leaves. en-us Tue, 27 May 1997 00:00:00 +0530 Thu, 09 Jan 2014 15:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161194 The Court held that the dealer collecting tendu leaves was not a manufacturer under the U.P. Sales Tax Act, overturning the Sales Tax Tribunal's decision. The State was deemed the manufacturer based on the collection agreements with the Forest department, absolving the dealer from sales tax liability. The revision petition was granted, and the Tribunal was instructed to align its decision with the Court's ruling, emphasizing the State's role as the manufacturer in the sale of tendu leaves. Case-Laws VAT and Sales Tax Tue, 27 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161194