https://www.taxtmi.com/caselaws?id=448558 A restricted construction of the exhaustive definition of "manufacture" in Section 2(e-1) of the U. P. Trade Tax Act, 1948 led to the conclusion that blending and packing tea for sale does not amount to manufacture. The process of mixing different teas did not create a new commercial commodity or materially alter the nature or character of the goods. The discussion distinguished cases involving products requiring specific processing that results in commercially different goods, and treated tea blending as mere preparation for sale rather than manufacturing activity. en-us Thu, 30 Nov 2023 00:00:00 +0530 Thu, 11 Dec 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448558 A restricted construction of the exhaustive definition of "manufacture" in Section 2(e-1) of the U. P. Trade Tax Act, 1948 led to the conclusion that blending and packing tea for sale does not amount to manufacture. The process of mixing different teas did not create a new commercial commodity or materially alter the nature or character of the goods. The discussion distinguished cases involving products requiring specific processing that results in commercially different goods, and treated tea blending as mere preparation for sale rather than manufacturing activity. Case-Laws VAT / Sales Tax Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448558