TMI Blog1967 (5) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... N.D. Karkhanis and O.P. Rana, for the appellant. Yogeshwar Prasad, champat Rai and M.V. Goswami, for the respondent. -------------------------------------------------- The judgment of the Court was delivered by SIKRI, J. -This appeal by special leave is directed against the judgment of the High Court of Judicature at Allahabad in Miscellaneous Case No. 146 of 1958, in a reference made to it under section 11 of the U.P. Sale Tax Act, 1948 (U.P. Act 15 of 1948), hereinafter referred to as the Act, by the Judge (Revisions), Sales Tax, U.P. Three questions were referred to the High Court but we are only concerned with the third question which reads: "Whether, in the circumstances and on the facts of the case, the sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Relevant portion of section 2(h) of the Act reads as follows: "(h) 'Sale' means, within its grammatical variations and cognate expressions, any transfer of property in goods for cash or deferred payment or other valuable consideration and includes forward contracts but does not include a mortgage, hypothecation, charge or pledge; Explanation I. .......... Explanation II. -Notwithstanding anything in the Indian Sale of Goods Act, 1930, or any other law for the time being in force, the sale of any goods- (i) which are actually in Uttar Pradesh at the time when in respect thereof, the contract of sale as defined in section 4 of that Act is made, (ii) or which are produced or manufactured in Uttar Pradesh, by the producer or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o another for the purposes of making it marketable." The High Court further observed that "the man who manufactures metal is manufacturing a new article which has got a different price and that price includes labour which goes into its manufacture". The facts in the present case are different as no new articles were produced by the assessees; the articles which they produced are known as bristles both in the form in which these are bought from Kanjars and the form in which these are sold at London. In the second case, it was held that "a person who is engaged in the work of printing and dyeing textiles purchased by him and in the business of selling or supplying the printed and dyed material is a manufacturer within the meaning of the def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... njab Civil Appeals Nos. 526, 527 and 529 of 1964; judgment delivered on April 10, 1967; 20 S.T.C. 430., this Court considered the meaning of "manufacture" in section 2(ff) of the Punjab General Sales Tax Act, 1948. Subba Rao, C.J., observed: "On the other hand, the dictionary meaning of 'manufacture' is 'transform or fashion raw materials into a changed form for use.' When oil is produced out of the seeds the process certainly transforms raw material into different article for use. We cannot, therefore, accept this contention. Now coming to Civil Appeals Nos. 39 to 43 of 1965, the first additional point raised is that when iron scrap is converted into rolled steel it does not involve the process of manufacture. It is contended that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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