2006 (7) TMI 583

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..... The application seeks a reference on certain points which are sought to be raised therein. The grievance is made with respect to the order dated May 5, 2005 passed by the Sales Tax Tribunal. The question before the Tribunal was, as to whether various processes conducted by the respondent amounted to manufacture. The respondent was purchasing GI sheets, CRCA sheets and aluminium sheets from th....

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.... Government Pleader for the applicant, submitted that the definition of "manufacture" as available under the Bombay Sales Tax Act, 1959 is a wide definition and particularly used the terms such "as altering, ornamenting, finishing or otherwise processing" appearing in that definition. These provisions were very much applicable in the case of Shiv Datt [1992] 84 STC 497, and yet the apex court h....

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....n taken. In any case, we are concerned with the matter under the Bombay Sales Tax Act. In our view, it was not possible for the Tribunal to take a view different from the one which the apex court has taken in the case of Shiv Datt [1992] 84 STC 497. The applicant has sought to raise the question which amounts essentially to reappreciation of evidence and disturbing the finding rendered by the T....