- (1.) Heard learned counsel for the revisionist and the learned Standing Counsel.
(2.) The present revision which pertains to Assessment Year 2002-03 is restricted in respect of the assessment undertaken under the provisions of the U.P. Trade Tax Act, 1948(Act 1948). No issues have been urged insofar as the assessment of the revisionist under the Central Sales Tax Act, 1956(Act 1956) is concerned. The revisionist asserts that he purchases and sells lead and lead plates which it obtains from scrap batteries. As is recorded by the Tribunal, it was urged before the authorities that the revisionist purchases old and scrap batteries, extracts the lead plates therefrom, melts them, undertakes a cleaning process and then converts them into a flat form which is described as lead plate. These plates are then sold to manufacturers of batteries.
(3.) Two submissions were advanced in support of this revision. It was firstly urged that the revisionist is not liable to be treated as a "manufacturer" and could have only been classified as a dealer inasmuch the process undertaken by it did not amount to manufacture. The second issue which was raised was in respect to the computation of turnover on best judgment basis in respect of which it was submitted that no empirical standards were followed while quantifying the turnover.;