https://www.taxtmi.com/caselaws?id=161568 Section 4-B(2) of the U.P. Trade Tax Act, 1948 was construed to cover raw material used in the manufacture of notified goods even where the manufacturing process was carried out through job work by another agency. The phrase "by him" was treated as referring to manufacture for the dealer's business, not to self-manufacture in the dealer's own unit. On that reading, goods produced on job work remain manufactured for the dealer, so concessional purchase of raw material is not denied merely because actual processing was outsourced. The departmental view requiring self-manufacture was rejected, and penalty under section 4-B(5) was held unsustainable. en-us Mon, 05 May 2003 00:00:00 +0530 Fri, 31 Jan 2014 18:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161568 Section 4-B(2) of the U.P. Trade Tax Act, 1948 was construed to cover raw material used in the manufacture of notified goods even where the manufacturing process was carried out through job work by another agency. The phrase "by him" was treated as referring to manufacture for the dealer's business, not to self-manufacture in the dealer's own unit. On that reading, goods produced on job work remain manufactured for the dealer, so concessional purchase of raw material is not denied merely because actual processing was outsourced. The departmental view requiring self-manufacture was rejected, and penalty under section 4-B(5) was held unsustainable. Case-Laws VAT and Sales Tax Mon, 05 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161568