TaxTMI 
TaxTMI 
1999 (1) TMI 516
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....ngaged in manufacturing perfumed coconut hair oil in packed containers under the brand name "Nihar". The brand name belongs to Hindusthan Lever Ltd. On August 28, 1997 the company applied for a provisional certificate under rule 26 of the West Bengal Sales Tax Rules, 1995 for availing of the benefit of exemption from tax on sales of goods made to the applying dealer and for other purposes as stated in sub-rule (1) of rule 26. That application was rejected by respondent No. 1 by order dated December 2, 1997 on the ground that the activity undertaken by applicant No. 1 did not amount to "manufacture" within the meaning of the West Bengal Sales Tax Act, 1994. An appeal preferred by the dealer before respondent No. 2, Deputy Commissioner of Co....
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....ificate may be granted if the applicant proves to the satisfaction of the issuing authority that he has a bona fide intention to establish a business for the manufacture of goods in West Bengal for sale of such goods. 4.. In this context Mr. M.L. Bhattacharya, learned counsel for the applicants, has argued that the activity undertaken by the applicant amounts to "manufacture" in terms of the definition in section 2(17) of the Act of 1994. He refers to the impugned order dated December 2, 1998 of respondent No. 3 wherein the process of manufacture has been recorded after an inspection of the manufacturing unit by respondent No. 3. It may be stated at this stage that there is no dispute regarding the process or processes of manufacture as cl....
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....in the cases of Edible Products (India) Private Limited v. Commercial Tax Officer [1991] 83 STC 317 and Jindal (India) Limited v. Deputy Commissioner, Commercial Taxes, Special Cell [2000] 117 STC 426; (1997) 30 STA 37. In the first case it was held that refinement of raw oil amounts to manufacture. In the second case it was held that the registration certificate affords an evidence regarding the nature of activity of the dealer. If in the registration certificate it is stated that the dealer is a manufacturer, it is a piece of evidence in support of the contention for the purpose of issuing provisional certificate that the dealer is a manufacturer. By referring to the decision in Ashirwad Ispat Udyog v. State Level Committee [1999] 112 STC....
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.... given in section 2(17) as under: "'Manufacture' with all its grammatical variations and cognate expressions, means producing, making, extracting or blending any goods or such processing of any goods as may be prescribed, but does not include a works contract or such manufactures or manufacturing processes as may be prescribed;". 8.. The expression, "blending" has been used in the above definition. Respondent No. 3 has clearly mentioned in his order that the activities include blending of perfumes with RBD coconut oil. It is common ground that no rules have been made and no prescriptions have been done with regard to the particular types of processing or manufacturing processes which are to be excluded from the definition of "manufacture"....