2006 (7) TMI 583

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....erence 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 the local registered dealers and t....

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.... 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 has taken a view that the activity therei....