1997 (11) TMI 506 - HC - VAT and Sales Tax

Summary

The applicant challenged a Tribunal order regarding the classification of their activities under the U.P. Trade Tax Act. The Tribunal considered cleaning and tanka work as manufacturing, but the High Court disagreed. The High Court ruled that these activities do not change the character of the ornaments and do not fall under the definition of "manufacture." The applicant's revision was allowed, and the Tribunal's order was quashed.