TMI Blog2022 (11) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... ailing profit or not. Thus, it is obvious that in the present case, the authorities have factually found that manufacturer had started business on 05.08.2010. Whether appellant chooses to call this process as a trial manufacturer will not make any difference. Importantly, the authorities have also factually found that not only manufacturing but sale of cement had also started from 05.08.2010 which is luminous by reading of the order of Appellate Board especially para 5(4). The so called trial production of cement and clinker from 05.08.2010 till 01.11.2010 when the appellant claims to have started commercial production has been claimed to be not coming within the definition of Business as defined in Sec.2(d) of VAT Act - this Court has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness? 3) Whether the Commercial Board erred in ignoring the vital fact that for the purpose of exemption certificate under notification no. A-3-25/2010/1/V(96) dated 13.12.2010 the date of commencement of business is 1.11.2010 i.e. the date on which commercial production started? 4) Whether the imposition of interest, in absence of satisfaction of the conditions laid down u/s 18(4) of the MP VAT Act is valid? 3. Learned counsel for the rival parties are heard on the question of admission. 4. The factual controversy involved herein is as to whether for the material consumed during trial production undertaken by petitioner between 05.08.2010 to 01.11.2010 (the alleged date of commencement of commercial production), the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other goods or mining or generation of or distribution of electrical energy or any other form of power. 6.1 A bare reading of the aforesaid expression Business reveals that tax is leviable inter alia on the event of manufacturer whether or not such event is carried on with motive to make gain or profit and whether or not any gain or profit accrues from such manufacturer. 6.2 Words and expression employed in Sec.2(d) of VAT Act are clear that tax is leviable on the activity of manufacturer notwithstanding such activity entailing profit or not. Thus, it is obvious that in the present case, the authorities have factually found that manufacturer had started business on 05.08.2010. Whether appellant chooses to call this process as a t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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