https://www.taxtmi.com/caselaws?id=370464 Lacquering of hardware and locks was treated as manufacture under the U.P. Trade Tax Act, 1948 because the statutory definition of manufacture is broad and includes finishing, treating and processing goods; the usual test of whether a new commercial commodity emerges was therefore not decisive. The court also noted that lacquering could affect marketability and price. On the separate factual question whether the assessee itself carried on the lacquering activity, the Tribunal had not given a specific finding despite the assessee's denial and challenge to the evidence, so that issue was remitted for fresh decision on the material. en-us Wed, 14 Nov 2018 00:00:00 +0530 Mon, 19 Nov 2018 08:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370464 Lacquering of hardware and locks was treated as manufacture under the U.P. Trade Tax Act, 1948 because the statutory definition of manufacture is broad and includes finishing, treating and processing goods; the usual test of whether a new commercial commodity emerges was therefore not decisive. The court also noted that lacquering could affect marketability and price. On the separate factual question whether the assessee itself carried on the lacquering activity, the Tribunal had not given a specific finding despite the assessee's denial and challenge to the evidence, so that issue was remitted for fresh decision on the material. Case-Laws VAT and Sales Tax Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370464