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1 - 7 of 7 (0.27 seconds)Mr. E.C. Kent vs Mrs. E.E.L. Kent on 27 March, 1925
In Kent v. Astley (L.R. 5 Q.B. 19), people were engaged in getting large blocks of slate to another part of the quarry and splitting them with hammers and chisels into laminae or slates, edging them square or dressing them with iron knife by hand into separate articles and dividing them into quantities for sale and it was held that the process of shaping slates was a "manufacturing process".
State Of Bihar vs Chrestain Mica Industries Ltd. on 3 July, 1956
In the State of Bihar v. Chrestien Mica Industries Ltd. [1956] 7 S.T.C. 626, Ramaswami, C.J., interpreted "to manufacture" occurring in a Sales Tax Act to mean "to bring into being something in a form in which it will be capable of being sold or supplied, in the course of business", and said at page 631 :
G.R. Kulkarni vs The State on 16 January, 1957
15. Breaking boulders into gitti was held to be a process of manufacture in G.R. Kulkarni v. The State [1957] 8 S.T.C. 294. Hidayatullah, C.J., and Chaturvedi, J., held that boulders themselves are a marketable commodity and if they had been sold as such it would not have been a sale of manufactured goods, but gitti is a different marketable commodity and the conversion of boulders into gitti amounted to manufacturing. The learned Judges observed at page 296 :
The Rajasthan Finance Act, 1961
Section 1 in The Central Sales Tax Act, 1956 [Entire Act]
J. Srirangam Brothers And Ors. vs Sales Tax Officer on 13 March, 1959
16. The meaning that Narasimham, C.J., and Das, J., would give to the word "manufacture" in a Sales Tax Act is "to bring into existence something in a form in which it is capable of being sold or supplied in the course of business": see Srirangam Brothers v. Sales Tax Officer [1959] 10 S.T.C. 257.
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