1963 (6) TMI 27

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..... plied by the customers on remuneration, (2) sale of sized planks made from logs and damaged timber purchased for that purpose, and (3) manufacture of furniture. The petitioner-firm did not get itself registered as a dealer under the Bengal Finance (Sales Tax) Act. The Commercial Tax Officer, Alipore Charge, caused production of the books of account of the petitioner-firm and inspected them sometim .....

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..... but that appeal failed. It is in these circumstances that the petitioner-firm moved this Court, under Article 226 of the Constitution, praying for a writ of certiorari for the quashing of the order of assessment made by the Commercial Tax Officer as affirmed in appeal and for a consequential writ of mandamus restraining them from giving effect thereto and obtained this rule. Mr. Radha Kanta B .....

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..... on as by the application of one or more processes, the raw material undergoes some change. To say this is to equate 'processing' to 'manufacture' and for this we can find no warrant in law. The word 'manufacture' used as a verb is generally understood to mean as 'bringing into existence a new substance' and does not mean merely 'to produce some change in a substance,' however minor in consequence .....

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