1987 (4) TMI 465

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....ance with the provisions of the notification dated 23rd October, 1981 issued by the State Government, in exercise of the powers conferred on the State Government by section 12 of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as "the Act"). By that notification, exemption was granted from payment of sales tax to the class of dealers specified in the notification, subject to the conditions and restrictions set out in the notification. The petitioner contends that though the petitioner fulfilled all the necessary conditions for grant of eligibility certificate under the notification, he was not granted that certificate on the ground that the petitioner was not engaged in any manufacturing process and hence was not ent....

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....) shall continue to the Madhya Pradesh date of furnish the prescribed General Sales Tax commencereturns under the Madhya Act, 1958 (No. 2 of ment of Pradesh General Sales Tax 1959); production. Act, 1958, and shall produce   (b) are registered as before the assessing authosmall-scale indusrity at the time of his assesstrial units with the ment a certificate issued by Industries Departthe Director of Industries, ment of the GovernMadhya Pradesh, or any ment of Madhya officer authorised by him for Pradesh; and the purpose, certifying that   (c) have set up indussuch dealer is eligible to try in any of the claim the exemption and districts specified in that he has not opted for the Part I of the Annescheme of deferring the payx....

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....arose before the sales tax authorities whether the different brands of tea purchased and blended by the assessees for the purpose of producing the tea mixture could be said to have been 'processed' after the purchase within the meaning of the proviso to section 8(a), so as to preclude the assessees from being entitled to deduct from their turnover under section 8(a) the value of the tea purchased by them. The High Court of Bombay held that the different brands of tea purchased by the assessees could not be regarded as 'processed' within the meaning of the proviso to clause (a) of section 8, because there was 'not even application of mechanical force so as to subject the commodity to a process, manufacture, development or preparation' and th....