https://www.taxtmi.com/caselaws?id=389544 Cutting timber logs into veneer, chiran, planks or smaller sizes did not amount to manufacture because no commercially distinct commodity emerged, so the original timber retained its identity. As the turnover had already suffered tax on purchase of the logs, the same goods could not be subjected to a second levy on sale as a purported manufactured product. The statutory definition of manufacture under the Uttar Pradesh Trade Tax Act did not treat such processing as manufacture. The later notification enhancing the rate to 16% was held inapplicable to the assessment year in dispute. en-us Thu, 05 Dec 2019 00:00:00 +0530 Wed, 11 Dec 2019 10:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389544 Cutting timber logs into veneer, chiran, planks or smaller sizes did not amount to manufacture because no commercially distinct commodity emerged, so the original timber retained its identity. As the turnover had already suffered tax on purchase of the logs, the same goods could not be subjected to a second levy on sale as a purported manufactured product. The statutory definition of manufacture under the Uttar Pradesh Trade Tax Act did not treat such processing as manufacture. The later notification enhancing the rate to 16% was held inapplicable to the assessment year in dispute. Case-Laws VAT and Sales Tax Thu, 05 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389544