TMI Blog1997 (11) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The applicant also buys old ornaments and sells them in the market. The applicant is not engaged in any business as envisaged under section 2(e-1) of the U.P. Trade Tax Act, 1948 which reads as follows: "'manufacture' means producing, making, mining, collecting, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods; but does not include such manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. With each process suffered, the original commodity experiences a change. But it is only when the change or a series of changes, take the commodity to the point where commercially it can no longer be regarded as the original commodity but instead is recognised as a new and distinct article that a manufacture can be said to take place. Where there is no essential difference in identity between th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, as such, the same iq taxable. 6.. The Tribunal has held in its order that the work of cleaning and tanka comes within the definition of "manufacture" as envisaged under section 2(e-1) of the U.P. Trade Tax Act, 1948. 1 have carefully considered the submission and the materials on record and find no substance in the submission of the learned Standing Counsel appearing for the Revenue as clea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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