1979 (7) TMI 230

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..... on tallow and what he does is that after purchasing mutton tallow from butchers and, after removing dust, bone-pieces, etc., therefrom, offers it for sale. According to the assessing authority, the assessee is a manufacturer of mutton tallow and on sales of the same was liable to be taxed as such. The Appellate Assistant Commissioner (Judicial), Sales Tax, took the same view but, in revision, the .....

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..... treating or adapting any goods; but does not include such manufacture or manufacturing processes as may be prescribed." The word "manufacture", as would appear from the above definition, has various shades of meaning and, as held by the Supreme Court in Commissioner of Sales Tax v. Harbilas Rai and Sons[1968] 21 S.T.C. 17 (S.C.)., in the context of sales tax legislation, if the goods to which so .....

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..... cture: vide U.P. Atta Chakki Vyavasai Sangh, Varanasi v. Krishi Utpadan Mandi Samiti, Varanasi1976 U.P.T.C. 322., or where the mixing of scents in ordinary til oil purchased by a dealer has not been held to amount to manufacture of perfumed oil: vide Commissioner of Sales Tax v. Bechu Ram Kishorilal[1976] 38 S.T.C. 236; 1976 U.P.T.C. 253., it cannot be said with any justification that the sale of .....

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