TMI Blog1980 (11) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue has referred the following question of law to this Court for its opinion: "Whether, under the facts and circumstances of the case, the preparation of 'garam masala' would amount to manufacture as defined under section 2(j) of the Act." 2.. The material facts giving rise to this reference briefly are as follows: The assessee deals in condiments and he was assessed to sales tax for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the aforesaid question of law to this Court for its opinion. 3.. To appreciate the question referred to us it is necessary to refer to the relevant provisions of the Act. The expression "manufacture" is defined by section 2(j) of the Act. That provision reads as follows: " 'Manufacture' includes any process or manner of producing, collecting, extracting, preparing or making any goods, and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue, Bengal [1946] 1 STC 157 is that something is produced or brought into existence which is different from that out of which it is made. 4.. Now, it was not disputed before us that "garam masala" is made by mixing different condiments in certain proportion. The mixing may take place either before or after grinding of the condiments which go to make the product "garam masala". But mixing of c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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