https://www.taxtmi.com/caselaws?id=164287 The conversion of coal breeze into hard coke is treated as manufacture under section 2(e1) of the U.P. Trade Tax Act, 1948 because the definition of manufacture extends to processing, treating or adapting goods. Burning coal breeze at a specific temperature to remove impurities produces a commercially distinct commodity with a different character, use and market identity. The process is therefore not a mere sale of the same commodity, and turnover from hard coke is taxable in the hands of the dealer as a manufacturer. The earlier view on coal and hard coke for rate purposes does not govern whether the activity itself amounts to manufacture. en-us Tue, 27 Oct 2009 00:00:00 +0530 Wed, 29 Oct 2014 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164287 The conversion of coal breeze into hard coke is treated as manufacture under section 2(e1) of the U.P. Trade Tax Act, 1948 because the definition of manufacture extends to processing, treating or adapting goods. Burning coal breeze at a specific temperature to remove impurities produces a commercially distinct commodity with a different character, use and market identity. The process is therefore not a mere sale of the same commodity, and turnover from hard coke is taxable in the hands of the dealer as a manufacturer. The earlier view on coal and hard coke for rate purposes does not govern whether the activity itself amounts to manufacture. Case-Laws VAT and Sales Tax Tue, 27 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164287