9911796707
TMI Blog1957 (1) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... by him had been manufactured by textile mills and that on that cloth sales tax had already been levied; and further that the notification issued under section 5 of the Act did not levy any sales tax at the point of processing. This contention was rejected by the assessing authority. The assessee then preferred an appeal before the appellate Judge. This was rejected. He then took the matter in revision to the Commissioner of Sales Tax. The learned Commissioner rejected the revision petition. He has now, at the instance of the assessee, stated this case on the following questions of law for the opinion of this Court: "(1) Whether the assessee is not a manufacturer but a mere processor and as such not liable to pay sales tax on the sale of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acturer but only a processor; that "manufacture" meant the transforming or fashioning of raw materials into a changed form of altogether a new character, so that the manufactured article was a new and different article from the materials used; that when the applicant printed and dyed textiles, he engaged himself in the business of processing and not manufacturing. It was pointed out that the use of two different words, namely, "manufacturer" and "processor " in section 3(1)(b) showed that a manufacturer was a person different from a processor and that this conclusion was further reinforced by the amendment made by Act No. 11 of 1955, which deleted the words "or processor " from section 3(1)(b) and added the words and also includes a process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r fabricate from material; to produce by labour (now especially on a large scale). The Century Dictionary defines "manufacture" as "the production of articles for use from raw or prepared materials, by giving these materials new forms, qualities, properties or combinations, whether by hand-labour or by machinery." Some Lexicographers define "manufacture" as "whatever is made by human labour either directly or through the instrumentality of machinery." It has also been defined to mean "the process of making anything by art, or reducing materials into a form fit for use by the hand or by machinery." These definitions have been cited in many decisions under the Sales Tax Acts of various States. But in those cases the Courts have not adhered to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a case where with reference to the provisions of the Bengal Finance (Sales Tax) Act, 1941, (the material provisions of which were substantially the same as those under consideration here) it was held by Das, J., that "to manufacture or produce goods for sale" within the meaning of the Bengal Finance (Sales Tax) Act, which is concerned with "dealers", that is persons engaged in the business of selling or supplying goods, must mean to bring into being a commercial article for sale in the business in which the dealer is engaged, that is, an article which by itself has a commercial value and which can be the subjectmatter of a sale for a price in course of the business of selling or supplying in which he is engaged. He observed: "The essence of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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