1979 (7) TMI 230

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....Lucknow, is as to whether the assessee is a manufacturer of mutton tallow. The assessee purchases mutton tallow and what he does is that after purchasing mutton tallow from butchers and, after removing dust, bone-pieces, etc., therefrom, offers it for sale. According to the assessing authority, the assessee is a manufacturer of mutton tallow and on sales of the same was liable to be taxed as such.....

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....ucing, making, mining, collecting, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods; but does not include such manufacture or manufacturing processes as may be prescribed." The word "manufacture", as would appear from the above definition, has various shades of meaning and, as held by the Supreme Court in Commissioner of Sales Tax v. Harbilas ....

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....ession "manufacture" has now been given a wider import but when grinding of wheat into flour is not manufacture: vide U.P. Atta Chakki Vyavasai Sangh, Varanasi v. Krishi Utpadan Mandi Samiti, Varanasi1976 U.P.T.C. 322., or where the mixing of scents in ordinary til oil purchased by a dealer has not been held to amount to manufacture of perfumed oil: vide Commissioner of Sales Tax v. Bechu Ram Kish....