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TMI Blog2010 (7) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... f preparing bouquets from the natural flowers brings into existence commercially a different product and hence is a "manufacture"? Held that:- If the "flower bouquet" as submitted by the learned advocate for the respondent is an arrangement of cut flowers, such arrangement of cut flowers by itself would not convert the said flowers into a different commercial commodity nor will it amount to an activity which would have an impact on the nature of the goods and will therefore not fall within the definition of the word "manufacture". Since bouquet of fresh flowers prepared using golden grass, earthen pot or basket, silver foil, chamki, ribbons and other decorative material, not being a subject-matter of dispute involved herein, we do not pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Schedule C, Part II, entry 152 and hence liable to tax at 13 per cent? (b) Whether, on facts and circumstances of the case and on a true and correct interpretation of section 2(17) of the Bombay Sales Tax Act, 1959, the Tribunal was legally justified in holding that the activity of preparing bouquets from the natural flowers brings into existence commercially a different product and hence is a manufacture ? The facts The applicant, M/s. In Bloom, is carrying on business as florist and decorators and prepares bouquets from natural (fresh) flowers. The applicant in order to confirm the tax liability, on January 22, 1996, applied to the Commissioner of Sales Tax, Maharashtra State, Mumbai (the Commissioner) to determine the rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hedule A entry 36 and therefore not eligible to tax. In support of his submission, he relied on the decision of the honourable Calcutta High Court in the case of Sudhir Ch. Mukherjee v. Additional Commissioner, Commercial Taxes, West Bengal reported in [1976] 37 STC 554, wherein it is held that preparation of bouquets, garlands, etc., is not a manufacturing activity. Per contra Mr. V.A. Sonpal appearing for the respondent submitted that preparation of bouquets would certainly amount to a manufacturing activity. He pointed out that the definition of the term manufacture at the relevant time, under section 2(17) of the BST Act was as under: 2. (17) 'manufacture' with all its grammatical variations and cognate expression ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fresh flowers will never bring bouquet and vice versa. In respect of use also, the concept of the common man about fresh flowers and bouquet is different. A common man will never use bouquet while performing pooja. Thus applying the common parlance test, the bouquets is a different commercial commodity than fresh flowers. The preparation of bouquets is surely a manufacturing activity and hence should be covered by the residuary Schedule C, Part II, entry 152 and not by Schedule A, entry 36. Conclusion We have considered the above submissions advanced on behalf of the applicant as well as the respondent. In a query put by this court to Mr. Sonpal, the learned advocate appearing for the respondent, as to what is the definition of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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