1962 (12) TMI 35

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..... under section 11(1) of the U.P. Sales Tax Act by the judge (Revisions) at the instance of the Commissioner, Sales Tax, U.P. The questions referred are the same in all the four cases, they being, 1.. Whether the sales made by the assessee at London be included in the sales made in U.P. to fix their gross turnover for the purpose of determining their liability to tax with respect to sales made in U .....

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..... se; otherwise not. Bristles are plucked by Kanjars from pigs and are sold to the assessee. The assessee boils them, washes them with soap and chemicals, sorts them out into groups of different colours and different sizes and ties bristles of each group in a separate bundle. Slight differences in the size of bristles in one group are removed by clipping and all bristles in a group are made of unifo .....

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..... ally different. Who is a manufacturer or what amounts to manufacturing is not defined in the Sales Tax Act. "Manufacturing process" is defined in section 2(k) of the Factories Act, 1948, to mean any process for finishing, washing, cleaning, or otherwise treating or adapting any article or substance with a view to its sale, but we are concerned neither with the Factories Act nor with manufacturing .....

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..... ufacturing because the process resulted in a commercially different article. In State of Madras v. Saravana Pillai[1956] 7 S.T.C. 541., the question before the High Court of Madras was whether arecanuts grown and gathered by an assessee, peeled, sliced, boiled and dried and then marketed remained horticultural produce within the meaning of the Madras Sales Tax Act or not and was answered in the af .....

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..... s for the assessment years. The question is answered in the negative. Since reported as Badri Prasad Prabha Shanker and Another v. Sales Tax Commissioner U.P., Lucknow [1963] 14 S.T.C. 208. We direct that copies of this judgment shall be sent under the seal of the Court and the signature of the Registrar to the judge (Revisions), Sales Tax, U.P., and the Commissioner of Sales Tax, U.P., as require .....

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