TMI Blog1975 (1) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... se from different dealers who were registered under the said Act glass bottles, rubber nipples and plastic caps and put them loose in one packing carton and sell the same as "auto feeders". The respondents applied to the Commissioner of Sales Tax under section 52(1) of the said Act to determine the question whether their aforesaid activity amounted to "manufacture" as defined by clause (17) of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents could not be termed as "manufacture". At the instance of the Commissioner of Sales Tax, the Tribunal has stated a case and referred the following question to us: "Whether the Tribunal was justified in law in holding that the activity of the respondents in purchasing three items, namely, glass bottles, rubber nipples and plastic caps, from different registered dealers and collecting thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a separate commercial commodity different from that by which the goods purchased are known in the market. What is essential is that a commercially different commodity should come into being as a result of one of the activities described in clause (17) of the said section 2, namely, producing, making, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e different articles put in one carton and sold under a different label, and selling articles under a different label or trade name cannot amount to "manufacture" within the meaning of clause (17) of the said section 2. We, accordingly, answer the question submitted to us in the affirmative. The applicant will pay to the respondents the costs of this reference. Reference answered in the affirmat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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