{"id":148313,"date":"2002-11-20T00:00:00","date_gmt":"2002-11-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-maharashtra-vs-mahalaxmi-stores-on-20-november-2002"},"modified":"2018-09-01T02:02:07","modified_gmt":"2018-08-31T20:32:07","slug":"state-of-maharashtra-vs-mahalaxmi-stores-on-20-november-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-maharashtra-vs-mahalaxmi-stores-on-20-november-2002","title":{"rendered":"State Of Maharashtra vs Mahalaxmi Stores on 20 November, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">State Of Maharashtra vs Mahalaxmi Stores on 20 November, 2002<\/div>\n<div class=\"doc_bench\">Bench: Syed Shah Quadri, Arijit Pasayat<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  9157 of 1995\n\nPETITIONER:\nSTATE OF MAHARASHTRA\n\nRESPONDENT:\nMAHALAXMI STORES\n\nDATE OF JUDGMENT: 20\/11\/2002\n\nBENCH:\nSYED SHAH MOHAMMED QUADRI &amp; ARIJIT PASAYAT\n\nJUDGMENT:\n<\/pre>\n<p>JUDGMENT<\/p>\n<p>2002 Supp(4) SCR 292<\/p>\n<p>The following Order of the Court was delivered :\n<\/p>\n<p>This appeal arises from the judgement of a Division Bench of the High Court<br \/>\nat Bombay passed in Sales Tax Reference No. i of 1995 dated 22nd February,<br \/>\n1995. the Maharashtra Sales Tax Tribunal referred the following question<br \/>\nUnder Section 61(1) of the Bombay Sales Tax Act, 1959 (for short, &#8216;the<br \/>\nAct&#8217;) to the High Court:\n<\/p>\n<p>&#8220;Whether on the facts and circumstances of the case and on a true and<br \/>\ncorrect interpretation of the provision of Section 2(17) of the Bombay<br \/>\nSales Tax Act, was the Tribunal justified in holding that crushing of<br \/>\nboulders resulting in metal of different sizes ordinarily Known as &#8216;Gitti&#8217;<br \/>\ndoes not amount to manufacture?&#8221;\n<\/p>\n<p>The facts, insofar as they are relevant for our purpose are as follows:\n<\/p>\n<p>The assessee purchases big sized stones-boulders from registered dealers<br \/>\nand crushes them into small sizes, Known as &#8216;Gitti&#8217;. It approached the<br \/>\nCommissioner of Sales Tax for determination of the question whether<br \/>\nconverting bigger size boulders into &#8216;gitti&#8217; would amount to manufacture.<br \/>\nThe Deputy Commissioner held that the process of conversion amounts to<br \/>\n&#8216;manufacture&#8217; within the meaning of Section 2(17) of the Act, Against the<br \/>\norder of the Deputy Commissioner, the assessee went in appeal before the<br \/>\nMaharashtra Sales Tax Tribunal. The contention of the assessee that<br \/>\nconverting boulders into &#8216;gitti&#8217; does not involve any manufacturing process<br \/>\nwithin the meaning of the Act, was accepted by the Tribunal, From that<br \/>\norder, the afore-mentioned question was referred to the High Court at<br \/>\nBombay. Following the judgements of this Court in Deputy Commissioner of<br \/>\nSales Tax v, Pio Food Packers, (46 S.T.C. 63). Chowgule &amp; Co. Pvt. ltd. and<br \/>\nAnr. v. Union of India and Ors., (47 S.T.C, 124) and Sterling Foods v.<br \/>\nStale of Karnataka and Ors., (63 S.T.C. 239), the High Court held that the<br \/>\nconversion of boulders into,&#8217; gitti did not amount to manufacture&#8217;. It is<br \/>\nthis view of the High Court that is assailed in this appeal by the Revenue.\n<\/p>\n<p>Section 2(17) of the Act defines the term &#8216;manufacture&#8217; and it reads thus:\n<\/p>\n<p>&#8220;Manufacture with al! the grammatical variations and cognate expressions<br \/>\nmeans producing, making, extracting, alternating ornamenting, finishing or<br \/>\notherwise processing, treating or adapting any goods but does not include<br \/>\nsuch manufacture or manufacturing processes as may be prescribed.&#8221;\n<\/p>\n<p>From a perusal of the definition, extracted above, it is clear that the<br \/>\nprocesses of producing, making, extracting, alternating ornamenting,<br \/>\nfinishing or otherwise processing, treating or adapting of any goods fall<br \/>\nwithin the meaning of the term &#8216;manufacture&#8217;.. But it may be pointed out<br \/>\nthat every type of variation of the goods or finishing of goods would not<br \/>\namount to manufacture unless it results in emergence of new commercial<br \/>\ncommodity, In the instant case, the very nature of the activity does not<br \/>\nresult in manufacture because no new commercial commodity comes into<br \/>\nexistence.\n<\/p>\n<p>This Court in <a href=\"\/doc\/1981273\/\">Commissioner of Sales Tax, Uttar Pradesh v. Lal Kunwa Stone<br \/>\nCrusher (P.) Ltd.,<\/a> [2000] 3 SCC 525, on an identical question, expressed<br \/>\nthe view that when stone boulders were crushed into stone chips, gitti and<br \/>\nstone ballast, the process could not be termed as &#8216;manufacture&#8217;. That case<br \/>\narose under the Uttar Pradesh Sates Tax Act, 1948 (for short, &#8216;the Act&#8217;),<br \/>\nThe definition of manufacture&#8217; in Section 2(e-l) of the U.P. Act appears to<br \/>\nbe similar to the definition under consideration.\n<\/p>\n<p>In view of the judgement of this Court in Lal Kunwa Stone Crasher (P.) Ltd<br \/>\n(supra), with which we are in respectful agreement, we find no illegality<br \/>\nin the impugned judgment of the High Court. In the view that we have taken,<br \/>\nthe judgment of the High Court of Madhya Pradesh in Kher Stone Crusher v,<br \/>\nGeneral Manager, District Industries Centre, Jabalpur and Am., (79 S.T.C.\n<\/p>\n<p>149) cannot be treated as good law.\n<\/p>\n<p>The Civil appeal is, therefore, dismissed, No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India State Of Maharashtra vs Mahalaxmi Stores on 20 November, 2002 Bench: Syed Shah Quadri, Arijit Pasayat CASE NO.: Appeal (civil) 9157 of 1995 PETITIONER: STATE OF MAHARASHTRA RESPONDENT: MAHALAXMI STORES DATE OF JUDGMENT: 20\/11\/2002 BENCH: SYED SHAH MOHAMMED QUADRI &amp; ARIJIT PASAYAT JUDGMENT: JUDGMENT 2002 Supp(4) SCR 292 The following Order [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-148313","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>State Of Maharashtra vs Mahalaxmi Stores on 20 November, 2002 - Free Judgements of Supreme Court &amp; 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