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TMI Blog2008 (11) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... ses electricity for making boards from logs and then makes the aforesaid product. The assessing officer held the petitioner to be a manufacturer liable to pay tax. Aggrieved by the same, it preferred an appeal, which was also dismissed. Thereafter revision was preferred before the Commercial Taxes Tribunal. The Commercial Taxes Tribunal (hereinafter referred to as the Tribunal ) hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furniture, i.e., chaukhat and chowki, the petitioner does not use power and as such cannot be deemed to be a manufacturer and in this connection he has drawn our attention to rule 2(9) of the Bihar Sales Tax Rules, 1983, which reads as follows: 2. Definitions. In these Rules, unless there is anything repugnant in the subject or context, . . . (9) any 'manufacture' or 'manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in case those steps are integrated, merely the fact that at one step, power was not used, shall not take it out from the net of manufacturer by virtue of rule 2(9) of the Bihar Sales Tax Rules, 1983. Accordingly, our answer to the question is that the petitioner is a manufacturer and shall not come out from its net in view of the definition of rule 2(9) of the Bihar Sales Tax Rules, 1983. Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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