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TMI Blog2013 (2) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... e revision petitions raise common question of law. The petitioners claim to be honey marketing depot run by the Khadi and Village Industries Commission directly. The Khadi and Village Industries Commission is one established under the Central Act, namely, Khadi and Village Industries 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal to the Tribunal, the Tribunal held as follows: Admittedly, honey is not produced in the appellant s unit. As observed by the assessing authority, the appellant does not own bee keeping unit. Honey is purchased by the appellant from unregistered dealers. Though the appellant has a case that the 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 wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 and 2008 09. It is stated that there is processing and there is expenses involved towards processing. We may notice the definition of the word manufacture under the Act. It reads as follows : (xxvi) manufacture with its grammatical variations and cognate expressions means producing, making, extracting, 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 manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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