https://www.taxtmi.com/caselaws?id=45011 Cleaning old ornaments and putting tanka on them does not amount to manufacture or processing under Section 2(e-l) of the U.P. Trade Tax Act, 1948. The definition of manufacture covers activities that produce a commercially different and distinct article, but the decisive test is whether the activity changes the essential character or identity of the goods. Mere cleaning or restoration leaves the ornaments unchanged in substance, so the activity falls outside manufacture. The revision was allowed and the Tribunal's view treating the activity as manufacture was set aside, in favour of the assessee. en-us Wed, 12 Nov 1997 00:00:00 +0530 Wed, 07 Jul 2010 17:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45011 Cleaning old ornaments and putting tanka on them does not amount to manufacture or processing under Section 2(e-l) of the U.P. Trade Tax Act, 1948. The definition of manufacture covers activities that produce a commercially different and distinct article, but the decisive test is whether the activity changes the essential character or identity of the goods. Mere cleaning or restoration leaves the ornaments unchanged in substance, so the activity falls outside manufacture. The revision was allowed and the Tribunal's view treating the activity as manufacture was set aside, in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 12 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45011