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2015 (1) TMI 44 - HC - VAT and Sales TaxClassification of fountain drinks - Whether fountain drinks sold by the applicant was rightly taxed being manufactured soft drink - Held that:- In Sonebhadra Fuels Versus Commissioner, Trade Tax, UP., (and other appeals) [2006 (8) TMI 304 - SUPREME COURT OF INDIA] it has been held that the word 'manufacture' in other statutes are not necessarily applicable when interpreting Section 2(e-1) of the UP Trade Tax Act - the definition of 'manufacture' in Section 2(e-1) of the UP Trade Tax Act is very wide, which includes processing, treating or adapting any goods - the expression 'manufacture' covers within its sweep not only such activities which bring into existence a new commercial commodity different from the articles on which that activity was carried on, but also such activities which do not necessarily result in bringing into existence an article different from the articles on which such activity was carried on. In the present case there is processing, treating or adopting of the syrup and converting into soft drink after subjecting the syrup through carbon dioxide in a fountain machine - the commercial product is outcome of a process to manufacture as defined in Section 2(e-1) - whether the commercial identity of the goods subjected to processing, treating or adopting changes or not, is not very material – Decided against assessee.
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