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1976 (10) TMI 101 - SUPREME COURTRefusal to include certain items in the sales tax registration certificate of the appellant - Held that:- Appeal dismissed. Cultivation and growth of tea-plants no doubt results in the production of raw material in the form of green tea-leaves which are ultimately processed into tea meant for sale. Such cultivation and growth are in the very nature of things prior to the manufacturing process and do not answer to the description of manufacture and processing of tea meant for sale. There is a vital difference between an agricultural operation and a manufacturing process, and the same should not be lost sight of. What is needed for being used purely in an agricultural operation cannot be held to be goods required for use in a manufacturing process. We are, therefore, of the opinion that the appellant was not entitled to get fertilisers and other goods mentioned in item No. (1) included in the registration certificate. The same reasoning would also hold good in respect of weighing machines used not in the factories but in the tea fields.
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