https://www.taxtmi.com/caselaws?id=163611 A dealer arranging manufacture through job-work by third parties may still be treated as the manufacturer for recognition certificate purposes under trade tax law. Manufacture need not be carried out by the dealer with its own machinery or in its own premises; production through a servant, agent or other party is attributable in law to the dealer. Applying that principle and an earlier binding decision, the Court treated the dealer as the manufacturer despite job-work production and did not sustain cancellation of the recognition certificate. en-us Mon, 19 Mar 2007 00:00:00 +0530 Sat, 05 Apr 2014 14:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163611 A dealer arranging manufacture through job-work by third parties may still be treated as the manufacturer for recognition certificate purposes under trade tax law. Manufacture need not be carried out by the dealer with its own machinery or in its own premises; production through a servant, agent or other party is attributable in law to the dealer. Applying that principle and an earlier binding decision, the Court treated the dealer as the manufacturer despite job-work production and did not sustain cancellation of the recognition certificate. Case-Laws VAT and Sales Tax Mon, 19 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163611