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TMI Blog2017 (10) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... ion between coal and coal briquettes, there could have been no levy of tax on coal briquettes on their sale within the State of U.P - Whether coal briquettes are as same as coal and hence no liability of tax can be fastened on the sale of coal briquettes? - Held that: - Admittedly the expression manufacture as defined under the Act, brings within its ambit various processes including the adaptatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission of Shri Agrawal, who has appeared for the revisionists, was that the assessee was importing coal from outside the State of U.P. and thereafter selling coal briquettes within the State. In his submission since there was no distinction between coal and coal briquettes, there could have been no levy of tax on coal briquettes on their sale within the State of U.P. This submission advanced by S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any goods. Hence, in our opinion, the expression "manufacture" covers 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onised in suitable carboniser. The size of coal (30-100 mm) required for manufacturing special smokeless fuel (SSF) is coal briquettes. No binder is required to be used for the production of SSF." 24. In our opinion, the process mentioned above is clearly processing, treating or adapting the coal. Hence, in our opinion, it is a "manufacture." In view of the above, the Court finds ..... X X X X Extracts X X X X X X X X Extracts X X X X
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