https://www.taxtmi.com/caselaws?id=195380 The Allahabad HC explained that the wide definition of manufacture under the U.P. Trade Tax Act includes extraction, processing and adaptation, so melting scrap batteries, cleaning the lead and pressing it into lead plates amounted to manufacture even without a wholly new commercial commodity. It also stated that, although rejection of books was justified for unaccounted stock, a best judgment estimate of escaped turnover must rest on a rational and disclosed basis; an unexplained enhancement was unsustainable. The finding on manufacture was sustained, while the turnover quantification was set aside for fresh determination. en-us Mon, 18 Jul 2016 00:00:00 +0530 Sat, 28 Oct 2017 10:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195380 The Allahabad HC explained that the wide definition of manufacture under the U.P. Trade Tax Act includes extraction, processing and adaptation, so melting scrap batteries, cleaning the lead and pressing it into lead plates amounted to manufacture even without a wholly new commercial commodity. It also stated that, although rejection of books was justified for unaccounted stock, a best judgment estimate of escaped turnover must rest on a rational and disclosed basis; an unexplained enhancement was unsustainable. The finding on manufacture was sustained, while the turnover quantification was set aside for fresh determination. Case-Laws VAT and Sales Tax Mon, 18 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195380