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TMI Blog1996 (5) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... e disposed of by this common order. For convenient disposal of all the aforesaid writ petitions, the facts given in Writ Petition No. 1059 of 1996, Abdul Sattar v. Union of India are taken into consideration. The petitioner by this petition has prayed for issuance of a writ of mandamus directing the respondents to issue a certificate in the prescribed form and declare that the purchase of tend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) To unpack all the bags of tendu leaves and also unpack the bundles of tendu leaves. (iv) To sort out the tendu leaves of good quality which can be processed so as to make them fit for manufacturing of bidis. The tendu leaves which are of rejected quality are separated and thrown away as wastage. (v) The leaves are packed in bundles of 50 each separately for each quality and size. The reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ality and C-quality. (x) Then the bundles of the leaves are packed in hessian bags separately as per their quality. In substance, tendu leaves are sprinkled with water to get them soft and that according to learned counsel amounts to processing. With great respect, the contention is absolutely misconceived because in a somewhat identical situation in Delhi Cold Storage P. Ltd. v. CIT [1991] 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have already noted that processing is a term of wide amplitude and has various aspects and meanings. In common parlance, 'processing' is understood as an action which brings forth some change or alteration in the goods or material which is subjected to the act of processing. The dictionary meaning of the term is not very different from this meaning in one sense, while various meanings of wide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turing of bidis. If they are not so soft, then again water is sprinkled on these heaps of bundles so that the brittleness of the leaves goes away. After sprinkling of water again the leaves are dried for two-three days. After this process, soft dry leaves are obtained. It is to keep some moisture in the leaves so that they may be useful for manufacture of bidis. This process does not amount in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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