NDLI: Commissioner of Trade Tax Vs. M/s. Kumar Paints and Mill Stores Through Its Proprietor

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	U.P. Trade Tax Act s. 2(e)(i) 1948
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Uttar Pradesh Trade Tax Act, 1948 (15 of 1948)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
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 and therefore did not 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 – Held: In the instant case, the findings based on the expert’s evidence are that the base paint was mixed with colouring as an additive – Both of these had suffered tax - The resultant article i.e., the paint of a different shade, did not result in a new commercial product – New product was nothing else but ‘paint’, and not a different article – High Court did not commit any error.
Judge	Hon'ble Mr. Justice S. Ravindra Bhat
Neutral Citation	2023 INSC 193
Petitioner	Commissioner Of Trade Tax
Respondent	M/s. Kumar Paints And Mill Stores Through Its Proprietor
SCR	[2023] 2 S.C.R. 938
Judgement Date	2023-03-02
Case Number	5937

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