- (1.) Leave granted.
(2.) Appellant herein deals in manufacture and sale of Auto Rickshaw. For the said purpose, it purchases body of Auto Rickshaw from M/s. Apollo Builders, a sister concern of M/s. Scooters India Ltd. and chassis thereof from M/s. Scooters India Ltd.
(3.) The question which arises for consideration in this appeal is as to whether mounting of the body of the Auto Rickshaw on the Chassis thereof would amount to 'manufacture' within the meaning of Section 2 (e-1) of the U.P. Sales Tax Act, 1948 ('the Act', for short).;