2007 (3) TMI 711

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..... 1995-96. Dealer/opposite party (hereinafter referred to as the dealer ) was issued recognition certificate for purchase of CI castings to be used in the manufacturing of steel components, automobiles, tractor parts and diesel engine. Recognition certificate was cancelled on the ground that the dealer was not himself manufacturing the above goods but was getting the goods manufactured through .....

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..... premises. If he gets oil-seed crushed into oil through a servant or agent, the law regards him as having done the crushing himself and he will be a manufacturer of linseed oil. Present revision is squarely covered by the aforesaid decision. In the aforesaid case it has been held that it is not necessary that the goods should be manufactured by dealer. The goods manufactured through the third .....

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