1997 (11) TMI 113

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....hallenged the order passed by the Tribunal dated 3rd February, 1993. The applicant is engaged in the business of cleaning and repairs of old ornaments. The applicant also buys old ornaments and sells them in the market. The applicant is not engaged in any business as envisaged under Section 2(e-l) of the U.P. Trade Tax Act, 1948 which reads as follows : "`manufacture' means producing, making, m....

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....been held that the nature and extent of processing may vary from one case to another and indeed there may be several stages of processing and perhaps a different kind of processing at each stage. With each process suffered, the original commodity experiences a change. But it is only when the change or a series of changes, the commodity to the point where commercially it cannot longer be regarded a....

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....anka amounts to manufacture in view of Section 2(e-l) of the Act. According to the Standing Counsel the activities relating to cleaning and tanka are covered by the expression of processing, as such, the same is taxable. 6.The Tribunal has held in its order that the work of cleaning and tanka comes within the definition of manufacture as envisaged under Section 2(e-l) of the U.P. Trade Tax Act.....