2008 (11) TMI 651

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....egistered 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 Taxes Tribunal. The Commercial Taxe....

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....sad 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 is anything repugnant in the ....