M/S. Sonebhadra Fuels vs Commissioner,Trade Tax, U.P.Lucknow

The Supreme Court ruled that coal briquettes, made from coal dust, constitute a different commercial commodity from coal and are thus subject to sales tax under the U.P. Trade Tax Act. The Court emphasized that the definition of 'manufacture' under Section 2(e-1) of the U.P. Trade Tax Act is broad, encompassing processes that alter the original form of goods. Consequently, the appellant's claim for exemption based on prior taxation of coal was rejected, affirming the tax liability on the sale of coal briquettes.