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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 ..... etation of Schedule A, entry 36 appended to the Bombay Sales Tax Act, 1959, the Tribunal was legally justified in holding that the "bouquet of fresh flowers" is not covered by the said Schedule A, entry 36 pertaining to "natural flowers" but it is covered by the residuary 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 busines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made by the Tribunal raising the aforesaid questions of law seeking decision of this court. Submissions The learned counsel appearing for the applicant submitted that the bouquets are merely a bunch of flowers tied together and therefore covered by Schedule 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, chamki, etc. The height of the bouquet also varies from two feet to five feet. It shows that though bouquets are made by using fresh flowers and other decorative material, they are not sold as mere flowers. A layman if asked to bring 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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