https://www.taxtmi.com/circulars?id=69288 Tax liability on wire manufactured from tax-paid wire rods under the then prevailing Uttar Pradesh Trade Tax Act, 1948 is addressed in the light of the Supreme Court's decision in Commissioner Trade Tax v. S.S. International Electrodes. The Supreme Court held that iron rods and iron wires are one and the same commodity, and that extraction of wire from iron rods does not amount to manufacture under the relevant tax context. en-us Fri, 16 Feb 2018 00:00:00 +0530 Tue, 21 Apr 2026 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69288 Tax liability on wire manufactured from tax-paid wire rods under the then prevailing Uttar Pradesh Trade Tax Act, 1948 is addressed in the light of the Supreme Court's decision in Commissioner Trade Tax v. S.S. International Electrodes. The Supreme Court held that iron rods and iron wires are one and the same commodity, and that extraction of wire from iron rods does not amount to manufacture under the relevant tax context. Circulars GST - States Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69288