Tax liability on wire manufactured from tax-paid wire rods under the provisions of the then prevailing Uttar Pradesh Trade Tax Act, 1948

Tax liability on wire manufactured from tax-paid wire rods under the provisions of the then prevailing Uttar Pradesh Trade Tax Act, 1948 https://www.taxtmi.com/circulars?id=69288 The Supreme Court held that extraction of wire from iron/wire rods does not amount to manufacturing and that iron rods and iron wires are one and the same commodity; the definition of manufacture in the UP Trade Tax Act, 1948 does not permit a different view. The Commissioner, Commercial Taxes, Uttar Pradesh directs subordinate officers to apply these principles in assessing trade-tax liability on wire produced from tax-paid wire rods and to ensure administrative compliance. en-us Fri, 16 Feb 2018 00:00:00 +0530 Sat, 07 Mar 2026 11:16:00 +0530 TaxTMI RSS Generator Tax liability on wire manufactured from tax-paid wire rods under the provisions of the then prevailing Uttar Pradesh Trade Tax Act, 1948 https://www.taxtmi.com/circulars?id=69288 The Supreme Court held that extraction of wire from iron/wire rods does not amount to manufacturing and that iron rods and iron wires are one and the same commodity; the definition of manufacture in the UP Trade Tax Act, 1948 does not permit a different view. The Commissioner, Commercial Taxes, Uttar Pradesh directs subordinate officers to apply these principles in assessing trade-tax liability on wire produced from tax-paid wire rods and to ensure administrative compliance. Circulars GST - States Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69288