Supreme Court of India
Commissioner of Trade Tax v. M/s. Kumar Paints and Mill Stores through its Proprietor
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From the headnote
U.P. Trade Tax Act, 1948 – s. 2(e)(i) – Mixing of base paint with different colours, result into a new product or not – Hig h Court held that mixture of the base paint with different c olours- did not result in a ‘new’ product and therefore did not result from the process of ‘manufacture’ as defined under section 2(e)(i) of the 1948 Act – Revenue contended that the sale of paints which had undergone mixing amounted to ‘manufacture’, thereby resulting in a new product, which was afresh incidence of taxation – Held: In the instant case, the findings based on the expert’s evidence are th at the
Authorities it was built on
- 1962 Union of India v. Delhi Cloth & General Mills
- 2002 State of Maharashtra v. Mahalaxmi Stores
- 2001 M/s. Aspinwall and Co. Ltd. v. The Commissioner of Income-tax, Ernakulam.
- 2006 M/s. Sonebhadra Fuels v. Commissioner, Trade Tax, U.P. Lucknow
- 1980 Chowgule & Co. Pvt. Ltd. & Anr. v. Union of India & Others (and Vice Versa)
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