9911796707
TMI Blog2013 (2) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... Commission Act. According to the revision petitioner, it is engaged in collecting, processing and sale of honey. Revision petitioner claim benefit under entry 55(20) of the First Schedule to the Kerala Value Added Tax Act, 2003 (hereinafter referred to as "the Act"). The process, according to the petitioner is referred in the memorandum of revision petitions. We extract the same as follows: "It is submitted that the petitioner was collecting honey from registered bee keepers and registered societies. Registered beekeepers harvest honey from bee boxes. This raw honey contains impurities like bee wax, unwanted pollen grains and other impurities. The petitioner collected raw honey from the beekeepers is filtered using filter cloth and allow i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e honey so purchased are subjected to certain processes which will come within the definition of 'manufacture' in section 2(xxvi) of the Act, the processes carried out by the appellant has not been explained. The relevant records have not been placed before us to substantiate the contention regarding the process said to have been carried out by the appellant. If certain processes have indeed been carried out by the appellant, the expenses would have been reflected in the books of accounts. With reference to the books of accounts in which the expenses would have been accounted, the appellant could have established the nature of process carried out by the appellant in respect of the honey purchased by them. In the absence of evidence, we can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting, altering, ornamenting, finishing, assembling or otherwise processing, treating or adapting any goods, and includes any process incidental or ancillary to such activities but does not include any process or mode of manufacture as may be prescribed." Therefore, processing of the product will also amount to manufacture. Learned Government Pleader would submit that, rendering the product fit for market also would amount to manufacture. The definition of the word "manufacture" includes any process incidental or ancillary to the activities which are mentioned earlier. We have also seen the stand taken by the assessing officer that honey is being sold after purification and packing. What is stated is that there is no material change in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
