1983 (1) TMI 240 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision filed by the assessee, setting aside the decision that the assessee was a manufacturer of writing paper. The assessee purchased odd size newsprint, cut it, and sold it back to the newspaper for use as newsprint. The court held that merely cutting the paper into a different size did not make the assessee a manufacturer of newsprint. The order of the Judge (Revisions) was not sustainable, and the matter was remanded back to the Tribunal for further proceedings.