https://www.taxtmi.com/caselaws?id=366089 The wide statutory meaning of "manufacture" under the Uttar Pradesh trade tax framework applied to the entry tax exemption notification for capital goods, plant and machinery used in manufacturing. Compressing natural gas into CNG and PNG was treated as processing and making a commercially distinct product, and an earlier section 35 determination had also recognised the assessee as a manufacturer. The contrary administrative view that no new commercial identity emerged was rejected. The assessee was therefore held entitled to exemption under the 18.02.2003 notification and to refund of the entry tax paid. en-us Fri, 23 Feb 2018 00:00:00 +0530 Thu, 30 Aug 2018 06:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366089 The wide statutory meaning of "manufacture" under the Uttar Pradesh trade tax framework applied to the entry tax exemption notification for capital goods, plant and machinery used in manufacturing. Compressing natural gas into CNG and PNG was treated as processing and making a commercially distinct product, and an earlier section 35 determination had also recognised the assessee as a manufacturer. The contrary administrative view that no new commercial identity emerged was rejected. The assessee was therefore held entitled to exemption under the 18.02.2003 notification and to refund of the entry tax paid. Case-Laws VAT and Sales Tax Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366089