Statutory meaning of manufacture in a sales tax notification extends to dyeing and printing cloth as a taxable manufacturing process.

The term "manufacture" in a notification issued under the Bombay Sales Tax Act, 1959 was read consistently with the Act's own definition because words in subordinate legislation ordinarily take the same meaning as in the enabling statute unless context requires otherwise. Applying that definition, dyeing and printing cloth was treated as manufacture since the process produced a new marketable commodity. On that basis, purchasing dealers were not in breach of the declarations in form T. The interpretation favoured the dealers, although the reference was ultimately treated as academic and returned to the Tribunal.

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Issues: Whether the expression "manufacture" in the notification issued under section 41(1) of the Bombay Sales Tax Act, 1959 bore the same meaning as the definition in section 2(17) of that Act, and whether dyeing and printing cloth amounted to manufacture for the purposes of the concessional rate of tax.

Analysis: The definition of "manufacture" in section 2(17) was held to apply to the expression used in the notification issued under section 41(1), because section 20 of the Bombay General Clauses Act, 1904 required words used in a notification made under the Act to carry the same meaning as in the enabling Act unless the context otherwise required. Dyeing and printing cloth was treated as a process resulting in a new marketable commodity and therefore fell within the statutory meaning of manufacture. On that basis, the purchasing dealers had not breached the declarations in form T.

Conclusion: The expression "manufacture" in the notification had the same meaning as in section 2(17) of the Bombay Sales Tax Act, 1959, and dyeing and printing cloth constituted manufacture for the relevant entry.

Final Conclusion: The substantive interpretation favoured the dealers, but the references were not answered because the referred question was treated as academic and returned to the Tribunal.

Ratio Decidendi: Where a statutory notification is issued under a parent Act, words used in the notification ordinarily bear the same meaning as in the Act, and processes such as dyeing and printing may amount to manufacture when the statutory definition so provides.

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