TMI Blog1975 (1) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... o as "the said Act"). The facts giving rise to this reference can be briefly stated: The respondent carries on business in old furniture. He purchases old or second-hand articles of furniture and after polishing and colouring the same, if necessary, sells them. In the assessment for the period from 1st January, 1960, to 31st December, 1962, the respondent was assessed as a manufacturer by the Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is in progress. As far as the respondent was concerned, he was not carrying on any such activity, according to the Tribunal. The Tribunal, therefore, came to the conclusion that the respondent was not a manufacturer for the purposes of the said Act. The question, which has been referred to us for our consideration, is as follows: "Whether, on the facts and in the circumstances of the case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ouring of old or second-hand furniture, wherever necessary, before selling of the same would amount to finishing or treating such old or second-hand furniture. We have very grave doubt as to whether this activity could be said to be finishing or treating of old or second-hand furniture at all. However, even assuming that this activity does amount to either finishing or treating in general parlance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as polished or coloured, it still remained old or second-hand furniture and, therefore, no new or different commercial commodity or article came into being. This activity of the respondent cannot, therefore, be said to amount to "manufacture" and, in our view, the respondent cannot be regarded as a manufacturer for the purposes of the said Act. The Tribunal was, therefore, right in the conclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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