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1963 (6) TMI 27
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....er-firm, the business carried on by the firm consists of: (1) running a saw-mill for sawing of wood supplied by the customers on remuneration, (2) sale of sized planks made from logs and damaged timber purchased for that purpose, and (3) manufacture of furniture. The petitioner-firm did not get itself registered as a dealer under the Bengal Finance (Sales Tax) Act. The Commercial Tax Officer, Alip....
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....of assessment, the petitioner preferred an appeal before the Assistant Commissioner of Commercial Taxes but that appeal failed. It is in these circumstances that the petitioner-firm moved this Court, under Article 226 of the Constitution, praying for a writ of certiorari for the quashing of the order of assessment made by the Commercial Tax Officer as affirmed in appeal and for a consequential ....
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.... of the Central Excises and Salt Act: "According to the learned counsel 'manufacture' is complete as soon as by the application of one or more processes, the raw material undergoes some change. To say this is to equate 'processing' to 'manufacture' and for this we can find no warrant in law. The word 'manufacture' used as a verb is generally understood to mean as 'bringing into existence a new ....