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1 - 7 of 7 (0.24 seconds)Agricultural Produce (Grading And Marking) Act, 1937
The Central Sales Tax Act, 1956
Chowgule & Co. Pvt. Ltd. & Anr vs Union Of India & Others(And Vice Versa) on 25 November, 1980
In the aforesaid regard it is observed that the answer to this question depends
upon what is the true meaning and connotation of the word "processing"
while dealing the matter in regard to sec.8(3)(b) and Rule 13 of Central Sales
Tax Rules, 1956 and Central Sales Tax Act, 1957 and the Apex Court in
Chowgule's case had went on to hold that as per the websters' Dictionary the
meaning of the word "process", is subject to some special process or
treatment, to subject (especially raw material) to a process of manufacture,
development or preparation for the market etc., to convert into marketable
Signature Not Verified
Signed by: ASHISH PAWAR
Signing time: 19-05-2025
12:20:29
NEUTRAL CITATION NO. 2025:MPHC-GWL:8598
12 WP-11988-2022
form as live stock by slaughtering, grain by milling, cotton by spinning, milk
by pasteurizing fruits and vegetables by sorting and repacking. Thus, where
any commodity is subjected to a process or treatment with a view to its
"development or preparation for the market", it would amount to processing
of the commodity. The nature and extent of processing may vary from case
to case; but with each process suffered, the commodity would experience a
change. Wherever a commodity undergoes a change as a result of some
operation performed on it or in regard to it, such operation would amount to
processing of the commodity. Thus, what is necessary in order to
characterise an operation as "processing" is that the commodity must, as a
result of the operation, experience some change. Here, in the present case,
two different compositions are blended together to produce oil of the
requisite chemical and physical composition and as a result of this blending,
the quantities of oil mixed together experience change in their respective
compositions, because what is produced by such blending is oil of a different
composition and when the chemical and physical composition of each kind
of oil which goes into the blending is changed, there can be no doubt that the
operation of blending would amount to 'processing'. Thus, in the very unit
of the petitioner it can be said that after processing of the blended edible
vegetable oil, it is packed and the said unit cannot be any way said to
engaged only in repacking of the oil.
The M.P. Shops and Establishments Act, 1958
Sri Om Prakas Gupta vs Commissioner Of Commercial Taxes And ... on 17 May, 1965
NEUTRAL CITATION NO. 2025:MPHC-GWL:8598
10 WP-11988-2022
The nature and extent of processing may vary from case to case; in
one case the processing may be slight and in another it may be
extensive; but with each process suffered, the commodity would
experience a change. Wherever a commodity undergoes a change
as a result of some operation performed on it or in regard to it,
such operation would amount to processing of the commodity.
The nature and extent of the change is not mate rial. It may be that
camphor powder may just be compressed into camphor cubes by
application of mechanical force or pressure without addition or
admixture of any other material and yet the operation may amount
to processing of camphor powder as held by the Calcutta High
Court in Om Parkash Gupta v. Commissioner of Commercial
Taxes, What is necessary in order to characterise an operation as
"processing" is that the commodity must, as a result of the
operation, experience some change. Here, in the present case,
diverse quantities of ore possessing different chemical and
physical compositions are blended together to produce ore of the
requisite chemical and physical composition demanded by the
foreign purchaser and obviously as a result of this blending, the
quantities of ore mixed together in the course of loading through
the Mechanical Ore Handling Plant experience change in their
respective chemical and physical compositions, because what is
produced by such blending is ore of a different chemical and
physical composition. When the chemical and physical
composition of each kind of ore which goes into the blending is
changed, there can be no doubt that the operation of blending
would amount to 'processing' of ore within the meaning of sec.
8(3) (b) and Rule 13. It is no doubt true that the blending of ore of
diverse physical and chemical compositions is carried out by the
simple act of physically mixing different quantities of such ore on
the conveyor belt of the Mechanical Ore Handling Plant. But to
our mind it is immaterial as to how the blending is done and what
process is utilised for the purpose of blending. What is material to
consider is whether the different quantities of ore which are
blended together in the course of loading through the Mechanical
Ore Handling Plant undergo any change in their physical and
chemical composition as a result of blending and so far as this
aspect of the question is concerned, it is impossible to argue that
they do not suffer any change in their respective chemical and
physical compositions.
Section 8 in The M.P. Shops and Establishments Act, 1958 [Entire Act]
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