2017 (10) TMI 950

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Party : S.C. ORDER Heard Shri Piyush Agrawal, learned counsel for the revisionist and Shri B.K. Pandey, learned standing counsel for the State respondent. These three revisions, though relating to different assessment years, raise the issue of exigibility to tax of coal briquettes manufactured by the assessee during the periods in question. The submission of Shri Agrawal, who has appeared for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that, as noted above, decisions construing the word "manufacture" in other statutes are not necessarily applicable when interpreting Section 2(e-1) of the U.P. Trade Tax Act. As stated above, the definition of "manufacture" in Section 2(e-1) of the U.P. Trade Tax Act is very wide, which includes processing, treating or adapting any goods. Hence, in our opinion, the expression "manufacture" covers .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , is not very material. 23. The method of making coal briquettes is as follows: "The raw material for coal briquettes is coal ground to generally below 2 mm size. The crushed coal is mixed with suitable binders and pressed in briquetting press out of which regular shape required briquettes may be carbonised in suitable carboniser. The size of coal (30-100 mm) required for manufacturing special .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X