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TMI Blog2010 (10) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... r got the process done by others With regard to the second question, i.e., since the order passed by one Member appears to have been approved by the Tribunal and subsequently by this court, it is not necessary to decide the second question of law referred to us for consideration. This issue may be decided in an appropriate case. - 150,151 of 1998 - - - Dated:- 17-10-2010 - SATISH K. AGNIHOTRI AND MANINDRA MOHAN SHRIVASTAVA , JJ. ORDER:- The order of the court was made by SATISH K. AGNIHOTRI J. This order shall dispose of the S.T.R. No. 150 of 1998 and S.T.R. No. 151 of 1998, as both the references arise from the common order dated July 6, 1998. By the common order dated July 6, 1998, passed by the Board of Revenue, Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not manufactured by the applicant. Thus, the above-quoted questions of law have been referred for our consideration. The learned counsel appearing for the non-applicant emphatically relied on a decision in Ashirwad Ispat Udyog v. State Level Committee [1999] 112 STC 207 (SC) wherein the honourable Supreme Court considered the special definition of manufacture given in section 2(j) of the M.P. General Sales Tax Act, 1958 (for short the Act, 1958 ), which reads as under: 2. Definitions. In this Act, unless there is anything repugnant in the subject or context (j) 'manufacture' includes any process or manner of producing, collecting, extracting, preparing or making any goods, and in respect of trees which have been sev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, extracting, preparing or making any goods. There can be no doubt whatsoever that 'collecting' goods does not result in the production of a new article. There is, therefore, inherent evidence in the definition itself that the narrow meaning of the word 'manufacture' was not intended to be applied in the said Act. Again, the definition speaks of 'the process of lopping the branches (of trees), cutting the trunks'. The lopping of branches and the cutting of trunks of trees also, self evidently, does not produce a new article. The clear words of the definition, therefore, must be given due weight and cannot be overlooked merely because in other contexts the word 'manufacture' has been judicially held to ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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