1987 (2) TMI 519

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....U. P. Sales Tax Act has been filed at the instance of the Commissioner of Sales Tax, U. P. The question raised in this revision is : - "Whether the Member Tribunal on the facts and in the circumstances of the case was justified in setting aside the order of the assessing authority and the judgment of first appellate authority." 2. The brief facts are that M/s- M. R. Khan Traders (herei....

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....udes even an act of "collecting" as manufacture. 3. Being aggrieved by the order passed by the Assessing Authority the assessee filed an appeal before the Assistant Commissioner (Judicial) who confirmed the assessment order. Thereafter the assessee approached the Sales Tax Tribunal in second appeal. The Sales Tax Tribunal reversed the orders of the lower authorities on the finding that the asse....