1990 (10) TMI 341

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....of the Sales Tax Appellate Tribunal (Main Bench), Madras-1. 2.. A question arose whether the blue metal jelly obtained by conversion of the bigger stone boulders into smaller stones of varying sizes would be subjected to purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act or not. The assessee-respondent was subjected to such a tax, on a reading in section 7-A of the Act th....

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....Juris Secundum, volume 55, at page 685, explained the term "manufacture" thus: "In determining whether an activity is or is not a manufacture, or whether a process or operation is or is not manufacturing, one of the important factors is the extent of the change that has been effected in the original material, since, while every change in an article is the result of treatment, labour and manipul....

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....were sold locally. The Tribunal in that case held that the case did not attract section 7-A(1)(a) of the Act. This Court affirmed the Tribunal's view saying that with regard to the purchase of the raw bones and the end-products which were sold locally, the Tribunal was right in holding that section 7-A(1)(a) of the Act was not attracted, as there had been no consumption of the goods purchased in t....

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....tax under sub-section (1) of section 3 shall not be liable to pay tax under this subsection, if his total turnover for a year is less than one lakh rupees." It is not the case of the State that there was any sale of the blue metal jelly to any person beyond the State or any despatch outside the State. We are of the opinion that the Tribunal has correctly understood the law and rightly held that....