1995 (3) TMI 436

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....a is for all purposes an application under article 226/227 of the Constitution of India. What is challenged in this application is the appellate order dated June 3, 1994, passed by the Assistant Commissioner of Commercial Taxes confirming two assessment orders dated December 17, 1992 under the West Bengal Sales Tax Act, 1954, passed by the Commercial Tax Officer for the periods of April 1, 1989 to April 24, 1989 and April 25, 1989 to May 10, 1989. It was held by the assessing officer that sales of television sets under the brand name "Videocon" by the applicantcompany were liable to tax under the 1954 Act, because "processing" was done to the T.V. sets after purchase of the same from M/s. Holly Hock Investments (P) Ltd. The other points whi....

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....other decisions of the Supreme Court reported in [1994] 93 STC at pages 180, 185 and 187, namely, the cases of Krishna Chander Dutta, Raman & Co. and Telangana Steel Industries. Respondents filed affidavit-in-opposition by submitting that since the word, "processing" has not been defined in the 1954 Act, it should be interpreted in the general sense, according to the plain and natural meaning of the term and according to them, any operation, even putting of a sticker of "Videocon", for the purpose of marketing and selling the T.V. sets amounts to processing. Mr. M.C. Mukhopadhyay, learned State Representative appearing for the respondents, also argued on the same lines. He relied on the decision of the Supreme Court in the case of Chowgu....

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.... is the effect of the operation on the commodity that is material for the purpose of determining whether the operation constitutes "processing". In our opinion, the ratio of the judgment in Chowgule case [1981] 47 STC 124 (SC) is that there must be a change in the commodity concerned due to the processing. In the present case Mr. M.C. Mukhopadhyay, learned State Representative, submitted that using of the brand name of "Videocon" is a change of the commodity. We are unable to agree with him. According to us, by merely putting a sticker of the brand name of the applicant-company on the T.V. sets does not bring about a change as observed in the case of Chowgule and Co. [1981] 47 STC 124 (SC). Mr. Gopal Chakraborty, learned counsel of the appl....