9911796707
TMI Blog2004 (4) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... lly justified to hold that the resultant glass strips and other glass items cut out from a glass sheet do not fall under the definition of 'manufacture' despite the fact that section 2(e-1) of the U.P. Sales Tax Act, 1948 indicates otherwise?" 2.. Heard the counsel for the parties and perused the record. Dispute relates to the assessment year 1984-85. In the relevant assessment year the dealer d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring, ornamenting, finishing or otherwise processing, treating or adapting any goods; but does not include such manufactures or manufacturing processes as may be prescribed. " 5.. It was submitted by him that the activity of the dealer falls within the aforesaid definition of manufacture as given in the U.P. Sales Tax Act. He has placed reliance upon a judgment of this Court given in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to in section 2(e-1) of the Act. 6.. The said case is distinguishable from the case in hand. In the present case the activity of the dealer is that it purchased the glass of 122 x 83 x 18 size and after using kerosene converted it into glass strip and glass of different sizes. The further finding of the Tribunal is that by this activity of the assessee a different commercial commodity has no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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