1997 (5) TMI 416

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....evisionist challenges an order dated February 13, 1989 passed by the Sales Tax Tribunal, Kanpur Bench-1, Kanpur Camp, Jhansi whereby it dismissed the dealer's second appeal No. 167 of 1985. 2.. I have heard Sri Rakesh Kumar Agarwal, learned counsel for the revisionist and Sri U.K. Pandey, learned Standing Counsel for the respondent. 3.. The revisionist deals in tendu leaves that are purchased fr....

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....ord "manufacture" and "manufacturer" have been defined in the Act as under: "2(e-1) 'manufacture' means producing, making, mining, collecting, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods; but does not include such manufacture or manufacturing processes as may be prescribed." "2(ee) 'manufacturer', in relation to any goods means the dealer ....

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.... framed thereunder, the court took the view that the act of collection of tendu leaves was done as an agent for the State and, therefore, the State was a manufacturer. The provisions of the Act show that the Act was intended to create State monopoly in the purchase and distribution of tendu leaves. Section 5-A of the Act provides that the State Government or an officer empowered by it may permit&h....

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....f which he is a purchaser. Subrule (2) of rule 3-A reiterates that the said purchaser shall be deemed to be an agent for the purposes of clauses (1) and (b) of sub-section (1) of section 5 of the Act. Rule 10 contemplates an issue of certificate of sale by the State Government or its officer or the agent to any one to whom the tendu leaves are sold. Forms M and R contain the terms of agreement of ....