2004 (4) TMI 537

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng question of law has been framed in the memo of revision: "Whether the Sales Tax Tribunal was legally justified to hold that the resultant glass strips and other glass items cut out from a glass sheet do not fall under the definition of 'manufacture' despite the fact that section 2(e-1) of the U.P. Sales Tax Act, 1948 indicates otherwise?" 2.. Heard the counsel for the parties and perused ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct which reads as follows: " 'Manufacture' means producing, making, mining, collecting, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods; but does not include such manufactures or manufacturing processes as may be prescribed. " 5.. It was submitted by him that the activity of the dealer falls within the aforesaid definition of manufacture a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....let looking glasses". It was concluded that the mirror sheets are given at least one or more treatment referred to in section 2(e-1) of the Act. 6.. The said case is distinguishable from the case in hand. In the present case the activity of the dealer is that it purchased the glass of 122 x 83 x 18 size and after using kerosene converted it into glass strip and glass of different sizes. The fur....