TMI Blog1990 (12) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... fibre is produced in the process, which is a distinct commodity known in the commercial parlance. Accordingly, we hold that the coconut fibre is commercially a different identifiable commodity known as such in the commercial parlance. The value of sale or purchase of coconut husk would attract purchase tax under Section 5-A of the Act. Appeal allowed. - Civil Appeal No. 4014 (NT) of 1985 - - - Dated:- 4-12-1990 - Kuldip Singh, K. Ramaswamy, JJ. K.R. Nambiar, Advocate, for the appellant. [Judgment per : K. Ramaswamy, J.J. - This appeal by special leave is against the judgment of the Division Bench of the Kerala High Court dated October 17,1984 made in T.R.C. No. 73 of 1984. The respondent is a registered dealer under the K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days together. After decomposition, it is again subjected to beating process either by mechanical or mannual device and then the fibre is extracted. The fibre is used for making ropes, matting, etc. 3. The question, therefore, is whether any manufacturing process is involved in converting the husk into the fibre, and whether the fibre is different from the husk as a commercial commodity. The word 'manufacture' has not been defined under the Act, and therefore, we have to look into the meaning known in the commercial parlance. In Black's Law Dictionary, Fifth Edition, the word 'manufacture' has been defined as, the process or operation of making goods or any material produced by hand, by machinery or by other agency; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lts in an oversimplification of both and tends to blur their interdependence in cases such as the present one. 4. In State of Bihar v. Chrestien Mica Industries Ltd., [F1956 (7) S.T.C. 626] the Patna High Court was to consider the question whether the process of making 'mica' tantamounts to manufacture of goods within the meaning of S. 2(g) of the Bihar Sales Tax Act. It held that to manufacture must mean to bring it being something in a form which it was capable to being sold or supplied in the course of business. The essential point to remember is that something is brought into the existence which is different from that of the original, existing in the sense that the thing produced is by itself a commercial commodity and is ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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