- (1.) THIS is an appeal from the decision of the High Court of Allahabad, dated 26th October, 1987.
(2.) THE question was, whether the dealer being the respondent herein was liable to pay sales tax at the rate of 7 per cent in view of the amended provisions of section 3-A as well as the definition of "manufacture" in section 2 (e-l) of the U. P. Sales Tax Act, 1948 as it stood during the relevant year 1974-76 in view of the fact that the amendment to section 2 (c) was retrospective. It appears that this aspect of the amendment had not been considered by the High Court in the judgment under appeal. The amendment gives an artificial definition of "manufacture". This has to be considered. This question also requires consideration as to whether there is any possibility of conflict with sections 14 and 15 of the Central Sales Tax Act, 1956.
(3.) IN the aforesaid view of the matter we set aside the order and judgment of the High court and remand the matter to the High Court for fresh disposal of the matter in accordance with the relevant provisions of law including the aforesaid provisions.;