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TMI Blog2016 (7) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... soning having been adopted or assigned either by the assessing authority or the first appellate authority while quantifying the turnover the orders are not liable to be sustained - revision allowed in part. - Sales/Trade Tax Revision No. - 1 of 2006 - - - Dated:- 18-7-2016 - Hon'ble Yashwant Varma, J. For the Applicant : Rishi Raj Kapoor,Krishna Agarwal For the Opposite : C.S.C. ORDER Heard learned counsel for the revisionist and the learned Standing Counsel. The present revision which pertains to Assessment Year 2002-03 is restricted in respect of the assessment undertaken under the provisions of the U.P. Trade Tax Act, 1948 Act 1948 No issues have been urged insofar as the assessment of the revisionist under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the Court in M/s. Attar Singh Sarraf Bazar Natdara, Rampur Vs. Commissioner of Sales Tax, U.P. 1998 NTN (Vol. 12)-206 which was considering a case of a jeweller who was cleaning and performing certain processes on old ornaments. On the strength of this judgment, it was submitted that since there was no essential difference between the original commodity and the processed article, the revisionist was not liable to be taxed as a manufacturer. Insofar as the second aspect is concerned, Sri Agarwal has taken this Court through the order of the assessing authority to submit that although a survey had taken place wherein certain quantities of goods were found not to be duly reflected or accounted for in the stock register, the assessing auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facture means producing, making, mining, collecting, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods but does not include such manufacture or manufacturing processes as may be prescribed. A reading of the definition would establish that it encompasses the following activities viz. producing, making, mining, collecting, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods. The submission advanced on behalf of the revisionist and which so stands recorded by the Tribunal is that, lead plates which are extracted from scrap batteries are melted, cleaned and lead plates made therefrom. This activity in the opinion of this Court would clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is very wide as held by this Court in B.P. Oil Mills Ltd. v. Sales Tax Tribunal [(1998) 6 SCC 577 : AIR 1998 SC 3055]. The definition of manufacture in Section 2(e-1) of the Act includes meaning of manufacture 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(e-1) of the U.P. Trade Tax Act. As stated above, the definition of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ler was only engaged in cleaning and joining certain parts of old ornaments. This judgment notes that the steps undertaken by the jeweler was basically an exercise of processing. In the opinion of this Court, the mere act of cleaning cannot be placed on the same pedestal as the activity undertaken by the revisionist where admittedly the lead plates were melted and cleaned and the lead extracted therefrom then made into lead plates. While having held against the assessee on the first score and agreeing with the view taken by the Tribunal that the assessee was liable to be treated as a manufacturer, the Court then takes up the second submission. A reading of the order of the assessing authority establishes that during the course of survey ..... X X X X Extracts X X X X X X X X Extracts X X X X
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