1996 (5) TMI 13

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....C. J.--All the aforesaid writ petitions involve a common question of law, therefore, they are disposed of by this common order. For convenient disposal of all the aforesaid writ petitions, the facts given in Writ Petition No. 1059 of 1996, Abdul Sattar v. Union of India are taken into consideration. The petitioner by this petition has prayed for issuance of a writ of mandamus directing the r....

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....ntity on these bags so as to avoid breaking up of the leaves while unpacking, sorting, etc. (iii) To unpack all the bags of tendu leaves and also unpack the bundles of tendu leaves. (iv) To sort out the tendu leaves of good quality which can be processed so as to make them fit for manufacturing of bidis. The tendu leaves which are of rejected quality are separated and thrown away as wastage.....

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....r this processing, the leaves are classified qualitywise/sizewise. The classification is A-quality, B-quality and C-quality. (x) Then the bundles of the leaves are packed in hessian bags separately as per their quality. In substance, tendu leaves are sprinkled with water to get them soft and that according to learned counsel amounts to processing. With great respect, the contention is absolu....

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....aning or ambit of the relevant expression in the definition of section 2(7)(c) of the Finance Act, 1973. We have already noted that processing is a term of wide amplitude and has various aspects and meanings. In common parlance, 'processing' is understood as an action which brings forth some change or alteration in the goods or material which is subjected to the act of processing. The dictio....