Supreme Court · 2023 INSC 193 · Decided 2 March 2023
Commissioner of Trade Tax v. M/S. Kumar Paints and Mill Stores Through Its Proprietor
- Court
- Supreme Court of India
- Citation
- 2023 INSC 193 · [2023] 2 S.C.R. 938
- Case number
- CIVIL APPEAL No. 5937/2011
- Decided
- 2 March 2023
- Bench
- S. RAVINDRA BHAT, DIPANKAR DATTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
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 - High Court held that mixture of the base paint with different colours- did not result in a 'new' product 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
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