1975 (1) TMI 78

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....e Commissioner of Sales Tax under section 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as "the said Act"). The facts giving rise to this reference can be briefly stated: The respondent carries on business in old furniture. He purchases old or second-hand articles of furniture and after polishing and colouring the same, if necessary, sells them. In the assessment for the peri....

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....ses which have already started earlier. One can only put an end to a thing which has already started and which is in progress. As far as the respondent was concerned, he was not carrying on any such activity, according to the Tribunal. The Tribunal, therefore, came to the conclusion that the respondent was not a manufacturer for the purposes of the said Act. The question, which has been referred t....

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.... or manufacturing processes as may be prescribed." The contention of Mr. Shah before us was that polishing and colouring of old or second-hand furniture, wherever necessary, before selling of the same would amount to finishing or treating such old or second-hand furniture. We have very grave doubt as to whether this activity could be said to be finishing or treating of old or second-hand furniture....

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....nd by the Tribunal, what the respondent purchased was old or second-hand furniture and even after this furniture was polished or coloured, it still remained old or second-hand furniture and, therefore, no new or different commercial commodity or article came into being. This activity of the respondent cannot, therefore, be said to amount to "manufacture" and, in our view, the respondent cannot be ....