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2024 (1) TMI 957 - SCH - VAT and Sales TaxProcess amounting to manufacture - blending and packing of tea - after the processing tea remained tea - HELD THAT:- The observations of this Court in CHOWGULE & CO. PVT. LTD. VERSUS UNION OF INDIA [1980 (11) TMI 61 - SUPREME COURT] with reference to order of reference in Nilgiri Ceylon Tea Supplying Co. [1959 (7) TMI 40 - BOMBAY HIGH COURT] must be construed in the distinct factual matrix and different goods involved. The order of the Bombay High Court was not applicable to the facts of the case in Chowgule & Co. Private Limited as in the former the case concerned blending of tea which is also the subject matter of this case; whereas the goods involved in Chowgule & Co. Private Limited was a particular kind of ore contraction which required a mixing up of several type of ores in particular quantities and in a particular manner and a procedure which involved a process and hence the same was covered within the definition of manufacture. However, in the instant case, mere mixing of different types of tea only for the purpose of marketing as tea and not a particular type of tea does not involve any process/manufacture within the meaning of the definition. The High Court rightly answered the questions of law raised before it in favour of the respondent-assessee and consequently, sustained the orders of the Commissioner appeals and Tribunal which had rightly set aside the order of the Assessing officer. Appeal dismissed.
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