S/S. KUMAR MOTORS vs COMMNR. OF SALES TAX, U.P.

The Supreme Court addressed whether the mounting of an Auto Rickshaw body on a chassis constitutes 'manufacture' under Section 2(e-1) of the U.P. Sales Tax Act, 1948. The Court held that the appellant was liable to pay purchase tax as the act of mounting the body did not meet the definition of manufacture, and the conditions for tax exemption under Section 3-AAAA were not satisfied. Consequently, the appeal was dismissed, affirming the tax liability imposed by the authorities.