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The Uttar Pradesh Value Added Tax ACT, 2008
CHAPTER I

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2. Definitions

In this Act, unless there is anything repugnant in the subject or context

(t). "manufacture" means producing, making, mining, collecting, extracting, mixing, blending, altering, ornamenting, finishing, or otherwise processing, treating or adapting any goods; but does not include such manufacture or manufacturing processes as may be prescribed;