https://www.taxtmi.com/caselaws?id=311854 The HC held that the blending and packing of tea do not constitute manufacturing under the U.P. Trade Tax Act for the assessment year 1998-99. The court determined that since the final product remained tea and did not result in a new commercial commodity with a distinct identity, it did not qualify as manufacturing. Citing previous SC and HC rulings, the court concluded that the activity did not meet the criteria for manufacturing. The decision favored the assessee, dismissing the State's revision. en-us Fri, 22 May 2009 00:00:00 +0530 Wed, 17 Jan 2024 14:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311854 The HC held that the blending and packing of tea do not constitute manufacturing under the U.P. Trade Tax Act for the assessment year 1998-99. The court determined that since the final product remained tea and did not result in a new commercial commodity with a distinct identity, it did not qualify as manufacturing. Citing previous SC and HC rulings, the court concluded that the activity did not meet the criteria for manufacturing. The decision favored the assessee, dismissing the State's revision. Case-Laws VAT and Sales Tax Fri, 22 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311854