1979 (7) TMI 230 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that the assessee selling mutton tallow after filtering it is not considered a manufacturer under the U.P. Sales Tax Act. The definition of "manufacture" was analyzed, and it was concluded that the final product remained essentially the same commercial article. The revision filed by the Commissioner of Sales Tax was dismissed, and the respondent-assessee was awarded costs of Rs. 200.