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TMI Blog2015 (1) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... s within its sweep not only such activities which bring into existence a new commercial commodity different from the articles on which that activity was carried on, but also such activities which do not necessarily result in bringing into existence an article different from the articles on which such activity was carried on. In the present case there is processing, treating or adopting of the syrup and converting into soft drink after subjecting the syrup through carbon dioxide in a fountain machine - the commercial product is outcome of a process to manufacture as defined in Section 2(e-1) - whether the commercial identity of the goods subjected to processing, treating or adopting changes or not, is not very material – Decided against a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first appellate authority and the Tribunal met with the same fate holding that the soft drink is a new commodity and hence taxable. The question involved in the present revisions is as to whether fountain drinks sold by the applicant was rightly taxed being manufactured soft drink. It is contended that the syrup was purchased within U.P., converted into liquid (soft drink) from syrup, such mixture of drink does not bring into existence any new commodity, further, the processing does not amount to manufacture under Section 2(e-1) of the U.P. Trade Tax Act. Learned counsel for the applicant in support of his submission relied upon State of Maharashtra Versus Mahalaxmi Stores1, Panchalingal Carbonic Gas Pvt. Ltd. Versus State of Andhr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e within the meaning of Section 2(e-1) of the UP Trade Tax Act since an artificial meaning of 'manufacture is given in Section 2(e-1). Hence, whether the commercial identity of the goods subjected to the processing, treating or adapting changes or not, is not very material. This Court in M/s Kumar Paints and Mill Stores, Meerut Versus Commissioner of Trade Tax, while dealing with paint after adding of colours, held that the base paint used in Point of Sale tinting system itself, is a paint irrespective of colourant being added to get a desired shade or colour. It is in the form of paint and possesses the basic ingredients and characteristics. The Court relying upon Commissioner of Trade Tax Versus S/s Raj Deep Brothers, Agra5, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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