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

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....#2342;िनांक 16 फरवरी, 2018 समस्त जोनल एडीशनल कमिश्नर, वाणिज्य कर, समस्त एडीशनल कमिश्नर ग्रेड-2, (वि0अनु०शा०/प्रवर्तन) वाणिज्य कर, समस्त ज्वाइ....

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....335;ी0सी0 दिनांक 04 जनवरी, 2018 द्वारा सिविल अपील संख्या-7830-7832 आफ 2009 में माननीय सर्वोच्च न्यायालय के निर्णय एवं आदेश दिनांक: 19-09-2017 का अनुपालन किये जा&#....

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....76;ं :- 7- "Even if we are to hold that an exercise for determination whether two items clubbed together in section 14 of Central Sales Tax Act 1956 are one or two distinct items has to be made a reference can be made to the views expressed by this Court in Collector of Central Excise. "Technoweld industries 2003 (155) E.I.T. (SC) where though for the purposes of Central Excise Duty, The question has been answered by holding that iron rods and iron wires are one and the same commodity and the extraction of wires from iron rods does not amount to any manufacturing activity. In this regards, we have also taken note of the definition of the term " manufacture" contained in section 2 (e-1) of the U P Trade Tax Act, 1948.....

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....;ये इस निर्णय में प्रतिपादित सिद्धान्तों के अनुरुप अनुपालन सुनिश्चित करने हेतु निर्देशित करने का कष्ट करें। (कामिनी चौहान रत&#234....

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....de to be the views expressed by this Court in Collector of Central Excise. "Technowed Industries 2003 (155) E.I.T. (SC) where though for the purposes of Central Excise Duty, The question has been answered by holding iron rods and iron wires are one and the same commodity and the same of the extract of wires from iron rods does not amount to manufacturing any activity. In this concerns, we have also taken note of the definition of the term "composition" contained in section 2(e-1) of the U P Trade Tax Act, 1948. The definition would not enable us to take a view different from the conclusion reached by this Court in the Collector of Central Excise (Supra). Though the aforesaid decision was in the context of the levy of Central Excise....