2011 (5) TMI 875

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....The Government Advocate Assam, HRISHIKESH ROY J.-Heard Ms. M. Hazarika, learned senior advocate appearing for the petitioner. Mr. R. Dubey, learned counsel represents the Revenue. The petitioner is a registered dealer under the Assam General Sales Tax Act, 1993 (hereinafter referred to as "the AGST Act"). They make bulk purchase of loose detergent powder from one M/s. PLB Chemicals and durin....

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....w taken by the Joint Commissioner in the impugned order is unsustainable. The impugned order is also assailed by contending that for previous assessment years, the same revisional authority, i.e., the Joint Commissioner of Taxes on an earlier occasion by his order dated October 15, 1996 (annexure E) has declared that the process undertaken by the petitioner is not "manufacture" and therefore th....

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....efined mustered oil" in the case of Deepak Kumar Poddar v. State of Assam [2010] 31 VST 8 (Gauhati) in (Writ Appeal No. 176 of 2007) has the occasion to examine the scope of the definition of "manufacture" given in sub-section (22) of section 2 of the AGST Act. Upon analysing the provision, the court held that "manufacture" with all its connotations would require the final product to be noticeably....

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....convert the original product into anything other than detergent powder and in such circumstances it has to be declared that the said process doesn't come within the ambit of "manufacture" as defined in section 2(22) of the AGST Act. Therefore I find that the basis on which the revisional authority has proceeded while giving the impugned decision, is inconsistent with the ratio laid down by ....