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2017 (10) TMI 950 - ALLAHABAD HIGH COURTManufacture - coal briquettes - case of assessee is that since there was no distinction between coal and coal briquettes, there could have been no levy of tax on coal briquettes on their sale within the State of U.P - Whether coal briquettes are as same as coal and hence no liability of tax can be fastened on the sale of coal briquettes? - Held that: - Admittedly the expression manufacture as defined under the Act, brings within its ambit various processes including the adaptation, treating and processing of goods - reliance placed in the decision in the case of Sonebhadra Fuels Versus Commissioner, Trade Tax, UP., [2006 (8) TMI 304 - SUPREME COURT OF INDIA], where it was held that the process of making coal briquettes will amount to a "manufacture" as it is processing, treating or adapting coal - revision application dismissed.
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