TaxTMI 
TaxTMI 
2006 (3) TMI 697
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....spute that LPG in bulk containers is brought within the local area of Pithampur, by the BPCL from outside the State. In Pithampur, LPG is refilled in small cylinders of 14.2 kilograms. Petitioner purchases LPG gas cylinders for sale to customers. It is the case of petitioner that by virtue of the statutory amendments with effect from October 1, 1997 in the charging section of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (hereinafter referred to as "the Entry Tax Act", for short), entry of LPG in the course of business of a dealer for sale, use or consumption in a local area became taxable under section 3(1)(a) of the Entry Tax Act. According to the petitioner, LPG in bulk containers is entered into the State....
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....try Tax Act but are defined in the Commercial Tax Act, except the expression "goods" and "sale". Expression "manufacture" is defined in section 2(o) of the Commercial Tax Act, which reads as under: "2(o) 'Manufacture' includes any process or manner of producing, collecting, extracting, preparing or making any goods, but does not include such manufacture or manufacturing process as may be notified." It is an accepted position that under section 2(o) of the Commercial Tax Act, the State Government has issued a Notification No. A-5-2-94-StV(18) dated April 1, 1995 relevant extract whereof reads as under: "The State Government hereby directs that the following manufacture or manufacturing process shall not be 'manufacture' for the purpose of....
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....filling of LPG into small cylinders does not amount to "manufacture". It involves only a change of receptacle. I am fortified by the decision in MVR Gas v. Commissioner of Commercial Tax, Bangalore reported in [2006] 144 STC 446 (Karn). In that case, assessee was claiming concessional rate of tax on purchase of certain machinery and parts required for refilling of LPG into small cylinders, on the ground that refilling of LPG from bulk containers into small cylinders amounts to "manufacture or processing". Reliance in support of that claim was also placed on the definition of "manufacture of gas" as given in the Gas Cylinders Rules, 1981. Repelling contentions, the division Bench speaking through R. V. Raveendran J. (as his Lordship then was....