1980 (11) TMI 151

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....nder section 44(1) of the M.P. General Sales Tax Act, 1958, hereinafter referred to as the Act, the Board of Revenue has referred the following question of law to this Court for its opinion: "Whether, under the facts and circumstances of the case, the preparation of 'garam masala' would amount to manufacture as defined under section 2(j) of the Act." 2.. The material facts giving rise to thi....

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....ter, the appeal preferred by the assessee was allowed. At the instance of the department the Board has referred the aforesaid question of law to this Court for its opinion. 3.. To appreciate the question referred to us it is necessary to refer to the relevant provisions of the Act. The expression "manufacture" is defined by section 2(j) of the Act. That provision reads as follows: " 'Manufac....

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....ed by the Act because the essence of manufacturing as held by Das, J., in North Bengal Stores Ltd. v. Board of Revenue, Bengal [1946] 1 STC 157 is that something is produced or brought into existence which is different from that out of which it is made. 4.. Now, it was not disputed before us that "garam masala" is made by mixing different condiments in certain proportion. The mixing may take pl....