2008 (11) TMI 651

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....ngular four-legged seat) and registered for such manufacturing as small-scale industrial unit. It uses electricity for making boards from logs and then makes the aforesaid product. The assessing officer held the petitioner to be a manufacturer liable to pay tax. Aggrieved by the same, it preferred an appeal, which was also dismissed. Thereafter revision was preferred before the Commercial Ta....

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....Rules, 1983?" Mr. Jagdhar Prasad appearing on behalf of the petitioners submits that in manufacturing furniture, i.e., chaukhat and chowki, the petitioner does not use power and as such cannot be deemed to be a manufacturer and in this connection he has drawn our attention to rule 2(9) of the Bihar Sales Tax Rules, 1983, which reads as follows: "2. Definitions.-In these Rules, unless there i....