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TMI Blog1984 (2) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 23rd November, 1982, passed by the Sales Tax Tribunal, Kanpur Bench II. The dealer-applicant deals in cotton. For the assessment year 1972-73 the dealer disclosed taxable sales of Rs. 1,72,400.53 and tax was determined on this amount. Later on, the assessing authority found that the dealer had purchased unginned cotton (kapas) under form III-A and had sold that cotton after ginning it and re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of 3 per cent. The dealer has now filed this revision and has raised the following questions of law for answer of this Court: "(1) Whether the ginned and unginned cotton constitute one and the same commodity for the purposes of payment of purchase tax on unginned cotton purchased against form 3-Ka? (2) Whether in the facts and circumstances of this case the law laid down by the Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om Chand v. Excise and Taxation Officer [1960] 11 STC 149 (Punj), State of Punjab v. Chandu Lal Kishori Lal [1970] 25 STC 52 (SC) and Dehradun Tea Company v. Commissioner of Sales Tax 1980 UPTC 459. I have gone through these decisions and in my opinion, they are all distinguishable. In Chandu Lal Kishori Lal's case [1970] 25 STC 52 (SC) it was observed that ginned and unginned cotton are essential ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d single judge considered the definition of the term "manufacture" contained in section 2(e-1) of the Act and held that the kind of processing of tea leaves done by the dealer was not that kind of processing as envisaged in the definition of the term "manufacture" because there was no transformation and emergence of a new and different article, having a distinct name or character or use. Even this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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