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TMI Blog1997 (1) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. 3.. The first point raised in this revision petition is about the turnover amounting to Rs. 32,52,723.91 which the assessing officer treated as inter-State sales. These sales were of matar dal and were claimed to be exempt by virtue of Notification No. ST-II/1773/X-6(19)-78-Act 74-56-Order-79, dated 28th February, 1979 which provided as under: "Whereas, the State Government is satisfied that it is necessary so to do in the public interest; Now, therefore, in exercise of the powers under sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), the Governor is pleased to direct that, with effect from March 1, 1979, no tax under the said Act shall be payable by any dealer, registered under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssentially different from the arhar dal purchased by the dal mills and accordingly the purchase effected by the dealer cannot be regarded as the first purchase. Relying upon this view the Deputy Commissioner (Appeals) as well as the Tribunal held that the conversion of whole peas into "dal" (split peas) did not change the nature of the goods and, therefore, the peas dal sold by the dealer was covered by the aforesaid notification. Learned counsel for the respondent placed reliance on Explanation II to section 3-D of the U.P. Sales Tax Act which reads as under and was inserted by U.P. Act No. 2 of 1980 with effect from 4th December, 1979. "Explanation II.-For the purposes of assessment relating to any period commencing on October 1, 1964, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in my view is not correct. Section 2(e-1) as inserted by U.P. Act No. 12 of 1979 with effect from November 1, 1978 (sic) in the U.P. Sales Tax Act, 1948, defined manufacture as under: "(e-1) 'manufacture' means producing, making, mining, collecting, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods; but does not include such manufactures or manufacturing processes as may be prescribed." 7.. This definition was not in existence when the aforesaid case [1970] 25 STC 118 (Tilok Chand Prasan Kumar v. Sales Tax Officer) was decided by this Court. The definition of manufacture as reproduced above includes altering, processing and treating the goods. Conversion of whole peas into peas dal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r invokes section 6-A of the Central Sales Tax Act which prescribes the mode in which a dealer making such a claim will discharge the burden of proving that the movement of the goods was not by way of inter-State sales. Sub-section (1) of section 6-A requires the dealer to file a declaration, duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of despatch of such goods. It is contended that the requisite declarations were not filed. 10.. From a perusal of the orders of the authorities below, it is evident that the provisions of sub-section (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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