2002 (11) TMI 112

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....med Quadri and Arijit Pasayat, JJ. Arun Pednekar, S.S. Shinde and V.N. Raghupathy, Advocates, for the appellant. [Order]. - This appeal arises from the judgment of a Division Bench of the High Court at Bombay passed in Sales Tax Reference No. 1 of 1995, dated 22nd February, 1995. 2.The Maharashtra Sales Tax Tribunal referred the following question under Section 61(1) of the Bombay Sales T....

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....onversion amounts to 'manufacture' within the meaning of Section 2(17) of the Act. Against the order of the Deputy Commissioner, the assessee went in appeal before the Maharashtra Sales Tax Tribunal. The contention of the assessee that converting boulders into 'gitti' does not involve any manufacturing process within the meaning of the Act, was accepted by the Tribunal. From that order, the afore-....

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.... manufacture or manufacturing processes as may be prescribed." 5.From a perusal of the definition, extracted above, it is clear that the processes of producing, making, extracting, alternating, ornamenting, finishing or otherwise processing, treating or adapting of any goods fall within the meaning of the term 'manufacture'. But it may be pointed out that every type of variation of the goods or....