Supreme Court Dismisses Appeal on Sales Tax Liability for Auto Rickshaw Manufacture. The court found that the process of mounting the body on the chassis constituted manufacture, leading to tax liability under the U.P. Sales Tax Act, 1948....
The dispute arose between a manufacturer of auto rickshaws and the Commissioner of Sales Tax regarding the applicability of purchase tax under the U.P. Sales Tax Act, 1948. The appellant, M/s. Kumar M...




