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TMI Blog2017 (10) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the same genre or form. The process undertaken by the revisionist results in the formation of a commodity which obtains an identity which is distinct from the original product which was cold drink concentrate. An aerated drink was manufactured from cold drink concentrate thus giving birth to a commercially distinct and independently recognized commodity - revision dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... m as it is received by the assessee. Admittedly the concentrate is firstly diluted then infused with gas and it is only thereafter that the cold drink is supplied to the end consumer. The definition of "manufacture" as used in the 1948 Act significantly also brings within its ambit the act of "....producing, making, mining, collecting, extracting altering, ornamenting, finishing or otherwise processing, treating or adopting any goods.......". In view of the admitted facts it cannot possibly be countenanced or accepted that the process which the assessee adopts does not result in the creation of a new marketable commodity. A cold drink concentrate and an aerated drink obtained after processing the concentrate can never p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quot; in the U.P Trade Tax Act is wider than that in the Central Excise Act, 1944. A dealer will be liable to pay tax on sale of any goods he makes by processing, treating, or adapting the goods he purchased by complying with the requirements of clause (ii) of Section 3(3)(b) of the U.P Trade Tax Act. 22. We may mention that, as noted above, decisions construing the word "manufacture" in other statutes are not necessarily applicable when interpreting Section 2(e1) of the U.P. Trade Tax Act. As stated above, the definition of "manufacture" in Section 2(e1) 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&quo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in Lal Kunwa Stone Crusher Pvt Ltd was concerned with whether making of stone chips, gitti and dust from stone boulders amounted to manufacture. In that context, where stone boulders were broken into small stones and dust the Supreme Court held that no distinct or new commercial commodity came into existence. These two decisions are thus clearly distinguishable and would not apply to the facts of the present case. In view of the conclusions arrived at and noticed above, it cannot be said that the revisionist engaged in a manufacture of goods. An aerated drink was manufactured from cold drink concentrate thus giving birth to a commercially distinct and independently recognized commodity.
The revisions are accordingly dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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