1986 (2) TMI 303

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....n 61(1) of the Bombay Sales Tax Act, 1959. The question referred to us for our determination is as follows: "Whether on the facts and in the circumstances of the case the Tribunal was correct in law in coming to the conclusion that the paper reels of smaller width sold by the respondent were not a commercially different commodity from the paper rolls of bigger width from which they were prepare....

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....er width into paper reels of smaller width carried out by the assessee did not amount to manufacture under section 2(17) of the Bombay Sales Tax Act, 1959, and hence there was no contravention of the recitals of form 14 and no purchase tax under section 14 was payable?" 2.. The assessee is the same as the assessee in S.T.R. No. 72 of 1980 (Commissioner of Sales Tax v. Paper Process Works [1986]....