TMI Blog1986 (2) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... ollows: "Whether on the facts and in the circumstances of the case the Tribunal was correct in law in coming to the conclusion that the paper reels of smaller width sold by the respondent were not a commercially different commodity from the paper rolls of bigger width from which they were prepared by the process of slitting the paper did not amount to manufacture under section 2(17) of the Bomba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 2(17) of the Bombay Sales Tax Act, 1959, and hence there was no contravention of the recitals of form 14 and no purchase tax under section 14 was payable?" 2.. The assessee is the same as the assessee in S.T.R. No. 72 of 1980 (Commissioner of Sales Tax v. Paper Process Works [1986] 62 STC 317) decided by us on 20th February, 1986. The activity which is carried on by the assessee is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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