1999 (7) TMI 653

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....g. Now boulders are crushed into small pieces in the crusher and transferred to hopper of the grinding mill through conveyer belts. From here again the pieces are transferred to grinder which grinds them to required meshes and powder is transferred to filter plant through pipe lines and cyclonic fans and then it is bagged and packed." 2.. In this petition the petitioner is challenging the order by which the respondent has refused to grant eligibility certificate for exemption from entry tax and sales tax both on the ground that the industry is not involved in the manufacturing process and is not a manufacturing industry. 3.. The main question for decision in this case is whether the petitioner is entitled to eligibility certificate for av....

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....) 20 VKN 290 in which the division Bench of this Court was pleased to hold that: "converting dolomite into chips and powder which will not mean 'manufacture' within the meaning of section 2(j) of the Act and the return of the respondent is also based on the analogy given in this particular case." 6.. The submission of the learned counsel for the petitioner is that the decision rendered in the case of Bheraghat Mineral Industries [1990] 79 STC 156 (MP) [App]; (1987) 20 VKN 290 was cited before the Full Bench of this Court in the case of Kher Stone Crusher, Jabalpur v. General Manager, District Industries Centre, Jabalpur [1990] 79 STC 149 and the Full Bench of this Court was pleased to distinguish on facts the aforesaid decision of the div....

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....the decision in the case of G.R. Kulkarni [1957] 8 STC 294 (MP), the petition succeeds and is hereby allowed." Recently the Supreme Court in the case of Ashirwad Ispat Udyog v. State Level Committee [1999] 112 STC 207 has held that: "In the special definition of 'manufacture' given in section 2(j) of the M.P. General Sales Tax Act, 1958 'manufacture' has been defined as including a process or manner of producing, collecting, extracting, preparing or making any goods, there can be no doubt whatsoever that 'collecting' goods does not result in production of a new article. There is, therefore, inherent evidence in the definition itself, that the narrow meaning of the word 'manufacture' was not intended to be applied in the said Act. Again, t....