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        <h1>Court rules respondent not a 'manufacturer' under Sales Tax Act for forest produce transactions. Sale completes post-felling.</h1> <h3>Commissioner of Sales Tax Versus Kareem Ali Motibhai</h3> Commissioner of Sales Tax Versus Kareem Ali Motibhai - [1975] 35 STC 470 (Bom) Issues: Interpretation of contract terms regarding sale of forest produce and determination of whether the respondent qualifies as a 'manufacturer' under the Bombay Sales Tax Act, 1959.In this judgment by the Bombay High Court, the court addressed a reference under section 61(1) of the Bombay Sales Tax Act, 1959, concerning the assessment of a respondent for the period from 1962 to 1963. The respondent had entered into an agreement with the Government of Maharashtra for the purchase of forest produce, including standing trees and felled timber. The key issue was whether the subject matter of the contract was the standing trees or the felled timber with a hammer-mark. The court analyzed the terms of the agreement and the relevant clauses, particularly focusing on the requirement that timber could only be removed if hammer-marked at the stump site by the forest department. The court concluded that the sale of the marked trees was not complete until they were felled and marked, passing the property to the respondent at that stage. The court determined that the respondent's only manufacturing activity, felling the timber, occurred before the sale took place, leading to the decision that the respondent was not a 'manufacturer' under the Act in relation to the transactions in question.The court highlighted that the real controversy centered around the correct interpretation of the agreement and whether the sale was of standing trees or felled timber with a hammer-mark. The court emphasized that the condition requiring the hammer-mark at the stump site indicated that the standing trees needed to be felled before the sale was completed. This crucial condition meant that the marked trees were not in a deliverable state until they were felled and marked by the forest department, at which point the property would pass to the respondent. The court noted that the respondent's felling of timber, which was the only manufacturing activity alleged, occurred before the sale was finalized, leading to the conclusion that the respondent did not qualify as a 'manufacturer' under the Act for the transactions in question.Ultimately, the court answered the questions framed by them, affirming that the subject matter of the contract was the felled timber with a hammer-mark and ruling that the respondent was not a 'manufacturer' under the Bombay Sales Tax Act, 1959, for the transactions involving the purchase of forest produce. The judgment was delivered accordingly, with no order as to costs due to the absence of the respondents during the proceedings.

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