COMMISSIONER SALES TAX Vs. KUNWAR SAHEB AND CO

JUDGEMENT

(1.) This is Commissioner's revision under Section 11(1) of the U.P. Sales Tax Act, 1948. The following question of law has been framed in the memo of revision : "Whether the Sales Tax Tribunal was legally justified to hold that the resultant glass strips and other glass items cut out from a glass sheet do not fall under the definition of 'manufacture' despite the fact that Section 2(e-l) of the U.P. Sales Tax Act, 1948 indicates otherwise ?"

(2.) Heard the counsel for the parties and perused the record. Dispute relates to the assessment year 1984-85. In the relevant assessment year the dealer did not admit any tax liability on the sale of looking glass. The assessing authority treating the dealer as manufacturer of looking glass determined the turnover and imposed the tax on self-manufactured looking glass along with other items. This order has been set aside by the first appellate authority and confirmed by the Tribunal by the order under revision.

(3.) The first appellate authority as well as the Tribunal have found that the activity of the dealer in cutting the looking glass from a big glass sheet does not amount manufacturing of looking glass.