https://www.taxtmi.com/caselaws?id=349795 Coal briquettes made from coal were treated as manufactured goods under the U.P. Trade Tax Act because the statutory definition of manufacture was broad and included processing, treating and adapting goods. The Court relied on the width of that definition and on the principle that a change in commercial identity is not decisive where the statute uses expansive language. On that basis, conversion of coal into briquettes was held to be manufacture, and the briquettes were liable to tax. The revisions were dismissed. en-us Mon, 23 Oct 2017 00:00:00 +0530 Thu, 26 Oct 2017 08:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349795 Coal briquettes made from coal were treated as manufactured goods under the U.P. Trade Tax Act because the statutory definition of manufacture was broad and included processing, treating and adapting goods. The Court relied on the width of that definition and on the principle that a change in commercial identity is not decisive where the statute uses expansive language. On that basis, conversion of coal into briquettes was held to be manufacture, and the briquettes were liable to tax. The revisions were dismissed. Case-Laws VAT and Sales Tax Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349795