1971 (9) TMI 158

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....gment of the High Court of Calcutta in a reference made to it under section 21(3) of the Bengal Finance (Sales Tax) Act, 1941 (6 of 1941). That was a reference made by the Board of Revenue, West Bengal, in pursuance of the directions given by the High Court. After stating a case, the Board referred three questions to the High Court at the instance of the assessee- company. The assessee informed the High Court that it did not want any answer to the third question. The High Court answered questions Nos. (i) and (ii) in favour of the assessee-company. Aggrieved by that order the Board of Revenue has come up in appeal to this court. The material facts are these: Messrs Phelps & Co. (Private) Ltd., the assessee is a company incorporated un....

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....r section 21(1) of the Act asking the Board of Revenue to refer certain questions of law to the High Court. The Board refused to refer these questions. Dissatisfied by the order of the Board, the dealer moved the High Court of Calcutta under section 21(2) of the Act for direction to the Board to state a case. The High Court accepted that petition and directed the Board to state a case and submit the questions that the assessee-company wanted it to submit to the High Court. The Board accordingly stated a case and submitted the following three questions: "(i) Whether 'gloves' put on by the purchasing companies' workmen engaged in hot jobs or in handling corrosive substances in the course of manufacture can be stated to have been used in th....

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....sale or for use by him in the execution of any contract." We have now to find out what exactly is the meaning of the expression "for use by him in the manufacture of goods for sale". Identical words are used in section 8(b) of the Central Sales Tax Act, 1956. This court was called upon to find out the scope of that expression in J.K. Cotton Spinning & Weaving Mills Co. Ltd. v. Sales Tax Officer, Kanpur [1965] 16 S.T.C. 563 (S.C.); [1965] 1 S.C.R. 900. Dealing with that expression this court observed: "The expression 'in the manufacture of goods' should normally encompass the entire process carried on by the dealer of converting raw materials into finished goods. Where any particular process is so integrally connected with the ultimate....