https://www.taxtmi.com/caselaws?id=249451 A contractor manufacturing Hot Mix material for road construction was treated as a manufacturer for the purpose of the Uttar Pradesh VAT notification on concessional diesel oil and furnace oil. The text states that the statutory definitions of "manufacture" and "manufacturer" under the Trade Tax law and VAT Act were materially similar, and that the works-contract explanation could not override the notification's use of the manufacturer concept. It also notes that the availability of an alternative remedy did not bar writ relief where the administrative action was without jurisdiction or otherwise untenable. The impugned order and show-cause notice were set aside, and Form-D authentication was directed. en-us Mon, 19 May 2014 00:00:00 +0530 Sat, 18 Jul 2015 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249451 A contractor manufacturing Hot Mix material for road construction was treated as a manufacturer for the purpose of the Uttar Pradesh VAT notification on concessional diesel oil and furnace oil. The text states that the statutory definitions of "manufacture" and "manufacturer" under the Trade Tax law and VAT Act were materially similar, and that the works-contract explanation could not override the notification's use of the manufacturer concept. It also notes that the availability of an alternative remedy did not bar writ relief where the administrative action was without jurisdiction or otherwise untenable. The impugned order and show-cause notice were set aside, and Form-D authentication was directed. Case-Laws VAT and Sales Tax Mon, 19 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249451