1962 (12) TMI 36

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) at the instance of the Commissioner, Sales Tax, U.P. The questions referred are the same in all the four cases, they being, 1.. Whether the sales made by the assessee at London be included in the sales made in U.P. to fix their gross turnover for the purpose of determining their liability to tax with respect to sales made in U.P.? 2.. Whether in the circumstances and on the facts of the case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... are sold to the assessee. The assessee boils them, washes them with soap and chemicals, sorts them out into groups of different colours and different sizes and ties bristles of each group in a separate bundle. Slight differences in the size of bristles in one group are removed by clipping and all bristles in a group are made of uniform size. This is all that it does before exporting them to forei .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... turing is not defined in the Sales Tax Act. "Manufacturing process" is defined in section 2(k) of the Factories Act, 1948, to mean any process for finishing, washing, cleaning, or otherwise treating or adapting any article or substance with a view to its sale, but we are concerned neither with the Factories Act nor with manufacturing process and the definition can be of no use to us. "To manufactu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rent article. In State of Madras v. Saravana Pillai[1956] 7 S.T.C. 541., the question before the High Court of Madras was whether arecanuts grown and gathered by an assessee, peeled, sliced, boiled and dried and then marketed remained horticultural produce within the meaning of the Madras Sales Tax Act or not and was answered in the affirmative. Rajagopalan, J., pointed out at page 545 that the pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ative. Since reported as Badri Prasad Prabha Shanker and Another v. Sales Tax Commissioner U.P., Lucknow [1963] 14 S.T.C. 208. We direct that copies of this judgment shall be sent under the seal of the Court and the signature of the Registrar to the judge (Revisions), Sales Tax, U.P., and the Commissioner of Sales Tax, U.P., as required by section 11 (6) of the U.P. Sales Tax Act. We further direc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X