https://www.taxtmi.com/caselaws?id=188870 Mere purchase and dealing in empty bottles did not constitute manufacture under Section 2(e-1) of the U.P. Sales Tax Act where the assessee had not itself collected the bottles and the purchases were made from hawkers and kabaris. The Tribunal's factual finding was consistent with earlier binding decisions interpreting the statutory meaning of "manufacturer", and no legal error was shown in applying those principles to the facts. On that basis, the assessee was held not to fall within the definition of manufacturer, and the revenue challenge failed. en-us Wed, 11 Feb 1987 00:00:00 +0530 Mon, 19 Dec 2016 13:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188870 Mere purchase and dealing in empty bottles did not constitute manufacture under Section 2(e-1) of the U.P. Sales Tax Act where the assessee had not itself collected the bottles and the purchases were made from hawkers and kabaris. The Tribunal's factual finding was consistent with earlier binding decisions interpreting the statutory meaning of "manufacturer", and no legal error was shown in applying those principles to the facts. On that basis, the assessee was held not to fall within the definition of manufacturer, and the revenue challenge failed. Case-Laws VAT and Sales Tax Wed, 11 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188870