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TMI Blog2011 (5) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate appearing for the petitioner. Mr. R. Dubey, learned counsel represents the Revenue. The petitioner is a registered dealer under the Assam General Sales Tax Act, 1993 (hereinafter referred to as the AGST Act ). They make bulk purchase of loose detergent powder from one M/s. PLB Chemicals and during this transaction the seller pays tax under the AGST Act at the point of first sale. The pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is also assailed by contending that for previous assessment years, the same revisional authority, i.e., the Joint Commissioner of Taxes on an earlier occasion by his order dated October 15, 1996 (annexure E) has declared that the process undertaken by the petitioner is not manufacture and therefore the product put to resale, can't be subjected to sales tax under the AGST Act. In order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uhati) in (Writ Appeal No. 176 of 2007) has the occasion to examine the scope of the definition of manufacture given in sub-section (22) of section 2 of the AGST Act. Upon analysing the provision, the court held that manufacture with all its connotations would require the final product to be noticeably different from the basic input although the input and the final product may have similar fea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces it has to be declared that the said process doesn't come within the ambit of manufacture as defined in section 2(22) of the AGST Act. Therefore I find that the basis on which the revisional authority has proceeded while giving the impugned decision, is inconsistent with the ratio laid down by this court in Deepak Kumar Poddar [2010] 31 VST 8 (Gauhati) where the Division Bench was exam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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