https://www.taxtmi.com/caselaws?id=433098 For exemption under the Uttar Pradesh tax scheme, the decisive factor is whether the dealer is the person who makes the first sale after manufacture, not whether the goods were physically manufactured at the dealer's own premises. Reading the exemption notification with the statutory definitions of "manufacture" and "manufacturer," goods produced on job work exclusively for the assessee and first sold by the assessee fall within the expression "manufacturing dealer." A narrow construction excluding job work arrangements would defeat the statutory meaning. On that basis, the refusal of exemption was held unsustainable and the assessee was found entitled to the claimed relief. en-us Mon, 16 Jan 2023 00:00:00 +0530 Fri, 21 Jun 2024 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433098 For exemption under the Uttar Pradesh tax scheme, the decisive factor is whether the dealer is the person who makes the first sale after manufacture, not whether the goods were physically manufactured at the dealer's own premises. Reading the exemption notification with the statutory definitions of "manufacture" and "manufacturer," goods produced on job work exclusively for the assessee and first sold by the assessee fall within the expression "manufacturing dealer." A narrow construction excluding job work arrangements would defeat the statutory meaning. On that basis, the refusal of exemption was held unsustainable and the assessee was found entitled to the claimed relief. Case-Laws VAT and Sales Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433098