1962 (12) TMI 35

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....cases have been referred to this Court under section 11(1) of the U.P. Sales Tax Act by the judge (Revisions) at the instance of the Commissioner, Sales Tax, U.P. The questions referred are the same in all the four cases, they being, 1.. Whether the sales made by the assessee at London be included in the sales made in U.P. to fix their gross turnover for the purpose of determining their liabili....

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....ction 2(h), explanation 11(ii), applies to the case; otherwise not. Bristles are plucked by Kanjars from pigs and are sold to the assessee. The assessee boils them, washes them with soap and chemicals, sorts them out into groups of different colours and different sizes and ties bristles of each group in a separate bundle. Slight differences in the size of bristles in one group are removed by clipp....

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....nvert them into something essentially or commercially different. Who is a manufacturer or what amounts to manufacturing is not defined in the Sales Tax Act. "Manufacturing process" is defined in section 2(k) of the Factories Act, 1948, to mean any process for finishing, washing, cleaning, or otherwise treating or adapting any article or substance with a view to its sale, but we are concerned neith....

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....nd sieving tobacco leaves was held to amount to manufacturing because the process resulted in a commercially different article. In State of Madras v. Saravana Pillai[1956] 7 S.T.C. 541., the question before the High Court of Madras was whether arecanuts grown and gathered by an assessee, peeled, sliced, boiled and dried and then marketed remained horticultural produce within the meaning of the Mad....