TMI Blog1991 (6) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... 969 and that the opponent is entitled to the deduction of resales of gas purchased from registered dealers on their turnover?" 2.. The facts and circumstances under which the present reference has been made by the Tribunal at the instance of the Revenue may be noticed thus. The assessee-company is carrying on the business of reselling liquid petroleum gas (hereinafter referred to as "L.P.G."). The assessee is a registered dealer under the Gujarat Sales Tax Act, 1969. The assessee used to purchase L.P.G. in bulk from M/s. Hindustan Petroleum Corporation Limited and fill in the same into cylinders and resell them. The question, which had arisen at the time of the assessment orders for the three periods, of which reference shall be made imme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the instance of the Revenue, the present question has been referred to this Court. 4.. The facts which are not in dispute may be mentioned first. The assessee who is a registered dealer used to receive L.P.G. in bulk containers and refill in small cylinders which can be provided to the customers. It appears that the abovesaid is the only activity which came to be carried out by the assessee before supplying the gas to the customers or the clients. The abovesaid process of filling L.P.G. in small cylinders was being performed with the help of air-compressor and automation. 5.. While coming to the conclusion that the abovesaid small process cannot be said to be a manufacturing activity, the Tribunal had derived assistance from two Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undergoes such a vital change by which the article would lose its character which it was having before the abovesaid process. 6.. Thus, in view of the abovesaid two decisions of the Supreme Court to which reference has been made by the Tribunal, it becomes clear that even if some process has been adopted, but if after that also the commodity or the article remains the same essentially and commercially, then it cannot be said that manufacturing process was adopted and that some manufacturing activity was carried on on the abovesaid commodity or article. 7.. The learned Assistant Commissioner had made reference to a High Court decision in the case of Hindustan Petroleum Corpn. [1979] 43 STC 169. But it appears very clearly that the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o various places outside Bangalore. The question therefore, was as to whether it could be said that the abovesaid milkfood powder known as Horlicks was used or consumed within the city of Bangalore. The obvious answer to the abovesaid questions was in negative. It appears that the Supreme Court was guided by the fact that the milkfood powder, namely Horlicks, had remained the same and it was not used or consumed within the limits of city of Bangalore and only it was transferred from big packs to small packs. Here in the instant case also, though the question arise altogether under a different statute, it can be said very easily on the basis of the abovesaid Supreme Court decision that the L.P.G. transferred into the small cylinders remains ..... X X X X Extracts X X X X X X X X Extracts X X X X
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