Sales Tax

Manufacture

— Expression ``manufacture'' as defined in S. 2(e-1), U.P. Trade Tax Act, 1948 — Scope of, held, is wider than that in Central Excise Act, 1944 and covers also such activities which do not bring into existence a different article — Coal briquettes or ``coal tikli'' made out of coal are a commodity different from coal — Even otherwise, the process of making coal briquettes is processing, treating or adapting of coal — Hence, it amounts to manufacture — Moreover, the finding of fact given by the Trade Tax Tribunal that coal dust and coal briquettes were different commercial commodities could not be interfered with, (2006) 7 SCC 322-A

Constitution of India

— Art. 136 — Maintainability — Questions of fact — Findings/Questions of fact simpliciter — General practice — Interference refused, (2006) 7 SCC 322-B

Sales Tax

U.P. Trade Tax Act, 1948 (15 of 1948)

— S. 2(e-1), held, is in pari materia with S. 2(j) of M.P. General Sales Tax Act, 1958 (2 of 1959), (2006) 7 SCC 322-C