1975 (1) TMI 79

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....ay Sales Tax Act, 1959. The facts which have given rise to this reference are that the respondents purchase from different dealers who were registered under the said Act glass bottles, rubber nipples and plastic caps and put them loose in one packing carton and sell the same as "auto feeders". The respondents applied to the Commissioner of Sales Tax under section 52(1) of the said Act to determ....

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....finition of the term "manufacture" contained in clause (17) of the said section 2, the activity of the respondents could not be termed as "manufacture". At the instance of the Commissioner of Sales Tax, the Tribunal has stated a case and referred the following question to us: "Whether the Tribunal was justified in law in holding that the activity of the respondents in purchasing three items, na....

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....o be sold under a different label or trade name, even if that label or trade name is known in the market as a separate commercial commodity different from that by which the goods purchased are known in the market. What is essential is that a commercially different commodity should come into being as a result of one of the activities described in clause (17) of the said section 2, namely, producing....