1997 (4) TMI 486

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....d September 13, 1996 passed by the Trade Tax Tribunal, Moradabad whereby it allowed Commissioner's second appeal and held the sale of iron scrap made by the dealer taxable. 2.. I have heard Sri M. Manglik, learned counsel for the revisionist and Sri U.K. Pande, learned counsel for the Commissioner-respondent. 3.. Admittedly, the revisionist deals in iron scrap which it purchases from others. Th....

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....se of iron scrap turnover is taxable when the sale is by the manufacturer or importer. None of the authorities have said that the dealer-revisionist is an importer. The Tribunal has held the revisionist to be a manufacturer. "Manufacture" and "manufacturer" have been defined in section 2(e-1) and 2(ee), as under: "2(e-1). 'manufacture' means producing, making, mining, collecting, extracting, al....

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....es below that he purchased the same from the unregistered dealers has not been reversed. In fact the Tribunal has used the word "laxzg.k" which means storage or stocking. Purchasing scrap from unregistered dealers who may be picking scraps from here and there cannot be treated as collecting the same so as to amount to manufacture. Since admittedly, the goods, i.e., scrap has been purchased by the ....