9911796707
TMI Blog2014 (6) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... erred to this Court is held against the applicant and it is held that the learned Tribunal has not committed any error in concluding that the activity of the applicant resulted in production of different commercial commodities or commodities known differently in common parlance and as learned Tribunal has not committed any in holding that as a result of the amendment made in the definition of manufacture in Section 2(16) of the Act on 1.4.1989, activity of the applicant of preparing smaller size of the rough stone from larger size of the rough stone without any polishing, by hammering and cutting would amount to manufacturing activity under the provisions of the Act as is stood after the amendment. - Reference is disposed of. - Sales Tax R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 2(16) of the Act which was preparing prior to 1.4.1989, it was held that its activity does not amount to manufacture. However, subsequently w.e.f. 1.4.1989 by Gujarat Act 15 of 1989 Section 2(16) came to be substituted and which came into force from 1.4.1989. Under the circumstances, the applicant made an application before the Commissioner under Section 62 of the Act for determination whether in view of the substituted Section 2(16) that activity can be said to be manufacture or not. Considering the substituted Section 2(16) of Gujarat Sales Tax Act, 1969 which came into effect from 1.4.1989 it was held that the activity of the applicant can be said to be manufacture within the definition of substituted Section 2(16) of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture. It is submitted that therefore, when the activity of the applicant is hammering as well as cutting the stones, learned Tribunal has rightly held the activity of the applicant as 'manufacture'. It is submitted that as such the learned Tribunal has heavily relied upon the decision of this Court in the case of State of Gujarat vs. Lina Traders reported in (1991) 82 STC 313 (Guj). Therefore, it is requested to answer the question in favour of the Revenue. 5. Heard the learned advocates for the respective parties at length. At the outset, it is required to be noted and even according to the applicant, activity of the applicant is hammering and cutting the big stones for the purpose of small stones. Therefore, the activity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted Section 2(16) in relation to Marble and Stone, hammering, cutting, sizing or polishing is considered to be manufacture and meaning thereby the same will be new commercial product (small stone) by hammering, cutting, sizing or polishing. While passing the impugned order, the learned Tribunal has specifically observed that from the activity of the applicant, there will be a different commercial commodity. We are in complete agreement with the view taken by the learned Tribunal. Now, so far as reliance placed upon the decision of the Hon'ble Supreme Court in the case of Mahalaxmi Stores (supra) by the learned advocate for the applicant is concerned, considering the definition of Section 2(17) of the Bombay Sales Tax Act which was und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under consideration by the Hon'ble Supreme Court as well as considering definition of substituted Section 2(16) in the present case as reproduced hereinabove, the aforesaid decision shall not be applicable. 7. In view of the above and for the reasons stated above, both the issues referred to this Court is held against the applicant and it is held that the learned Tribunal has not committed any error in concluding that the activity of the applicant resulted in production of different commercial commodities or commodities known differently in common parlance and as learned Tribunal has not committed any in holding that as a result of the amendment made in the definition of manufacture in Section 2(16) of the Act on 1.4.1989, activity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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