2009 (5) TMI 1018

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..... mai Das and Shri Bharat Ji Agarwal Heard learned counsel for the State Shri Nimai Das and Shri Bharat Ji Agarwal assisted by Shri Piyush Agrawal, learned counsel. 2. This revision has been filed by the State for the assessment year 1998-99 against the order of the Tribunal dated 20.12.04. 3. The question of law referred to is as hereunder: (i) Whether on the facts and in the circumst .....

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..... Etc., 2000 U.P.T.C. 463 and the decision of the Hon'ble Apex Court in the case of State Of Maharashtra v. Mahalaxmi Stores. , 2003 U.P.T.C. 453 wherein the Apex Court has relied on its earlier judgment in the case of C.S.T. v. Lal Kunwa Stone Crusher Pvt. Ltd. etc. and has discussed the provisions of Section 2(e-1) of the U.P. Trade Tax Act and has explained the word 'Manufacture .....

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..... wherein also this Court has explained the provisions of Section 2(e-1) of the U.P. Trade Tax Act and has come to the conclusion that where the goods remained the same, which are identifiable under the Act as the same commodity, it would not amount to manufacture. 7. In view of the above decisions, I am of the view that unbranded tee made from blending of tea also does not result in the manuf .....

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