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2016 (7) TMI 1371 - ALLAHABAD HIGH COURTManufacture - lead plates - revisionist purchases old and scrap batteries, extracts the lead plates therefrom, melts them, undertakes a cleaning process and then converts them into a flat form which is described as lead plate. These plates are then sold to manufacturers of batteries - whether the process amounts to "manufacture"? - Held that: - the mere act of cleaning cannot be placed on the same pedestal as the activity undertaken by the revisionist where admittedly the lead plates were melted and cleaned and the lead extracted therefrom then made into lead plates. In the absence of any reasoning having been adopted or assigned either by the assessing authority or the first appellate authority while quantifying the turnover the orders are not liable to be sustained - revision allowed in part.
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