Emjak Industries Limited vs Commercial Tax Officer And Ors. on 15 November, 1994
14. The case of the petitioner in W.P. No. 17523 of 1990 is similar to that of the petitioner - M/s. Emjak Industries Limited in W.P. No. 14105 of 1990. Sri Manohar, learned Senior Counsel who advanced leading arguments, contends that the petitioner is undoubtedly a "manufacturer" since it has control over the raw materials made available to the 4th respondent for making the biscuits and the manufacture of biscuits by the 4th respondent is according to the specifications laid down by the petitioner. When the petitioner has full control over the product, it is unrealistic to say that it is not a "manufacturer". The requirement of the petitioner having its manufacturing unit under section 5-B(2)(i) of the Act should not be literally construed. It is enough if the petitioner happens to be a manufacturer; it is immaterial whether the finished product is manufactured in the unit belonging to the petitioner or got manufactured by it in some other unit.