1954 (6) TMI 11

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..... . and Berar Sales Tax Act, 1947 (hereinafter called the Act). 2.. The non-applicant is a registered dealer under the Act from 29th September, 1950. Prior to that date he dealt in timber cut from the Government forest without a registration certificate. He was accord- ingly prosecuted under section 24(1)(a) for breach of section 8(1) of the Act. The defence was two-fold. It was first contended tha .....

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..... l was not changed, the goods could not be said to be manufactured or produced as contemplated by the Act. 4.. The word "manufacture", as has been noted by the Courts below, is a compound word of Latin origin derived from the words "manu", by hand, and "facere", to do, to make, to form. The term, however, also applies to products made by machinery. Thus "manu- facture" has been defined in the Shor .....

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..... ial, whether as fuel or timber, and would have naturally fetched a low price. As logs or rafters they were liable to be used as beams or further shaped into finer furniture. They had, therefore, assumed a different shape or form which made them fit for use either directly or, if necessary, by applying some more labour and skill. I am not, there- fore, inclined to agree that the logs or rafters wer .....

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