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TMI Blog2002 (11) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... . Arun Pednekar, S.S. Shinde and V.N. Raghupathy, Advocates, for the appellant. [Order]. - This appeal arises from the judgment of a Division Bench of the High Court at Bombay passed in Sales Tax Reference No. 1 of 1995, dated 22nd February, 1995. 2.The Maharashtra Sales Tax Tribunal referred the following question under Section 61(1) of the Bombay Sales Tax Act, 1959 (for short, 'the Act') to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meaning of Section 2(17) of the Act. Against the order of the Deputy Commissioner, the assessee went in appeal before the Maharashtra Sales Tax Tribunal. The contention of the assessee that converting boulders into 'gitti' does not involve any manufacturing process within the meaning of the Act, was accepted by the Tribunal. From that order, the afore-mentioned question was referred to the High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed." 5.From a perusal of the definition, extracted above, it is clear that the processes of producing, making, extracting, alternating, ornamenting, finishing or otherwise processing, treating or adapting of any goods fall within the meaning of the term 'manufacture'. But it may be pointed out that every type of variation of the goods or finishing of goods would not amount to manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich we are in respectful agreement, we find no illegality in the impugned judgment of the High Court. In the view that we have taken, the judgment of the High Court of Madhya Pradesh in Kher Stone Crusher v. General Manager, District Industries Centre, Jabalpur & Anr. (79 S.T.C. 149) cannot be treated as good law.
8.The civil appeal is, therefore, dismissed.
No costs. X X X X Extracts X X X X X X X X Extracts X X X X
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