Tariff Order issued by the APERC viz., Industry, Process,
Process and Preserving, Preserving for sale and also
Manufacturing; and that therefore respondent ... manufacture goods for sale, processing goods for
sale, manufacturing, processing and storing the goods for sale and
preserving goods for sale emphasize the main purpose
that the petitioners are not engaged in the process of
buying and selling or processing or preservation or storing. He
submitted under ... goods that but for
that process processing of goods would be impossible or commercially
inexpedient that process is one in relation to the manufacture.
Manufacture
stored and marketed. The applicant
is involved in the business of processing, preservation and
packaging of dates (fruit). It has also cold storage facility.
According ... undertaking deriving profit from the business of processing,
preservation and packaging of fruits or vegetables or [meat
and meat products or poultry or marine
Defined, volume 4, the meaning of processing is given as "processing (in relation to fish) includes preserving or preparing fish or producing any substance ... various preservation processes for food are described:
"There are several major processes for food preservation. The growth of micro-organisms (and enzyme activity
classification, sought to bring
the product within Entry 103, namely, “processed or preserved vegetables and
fruits including fruit jams, jelly, pickle, fruit squash, paste, fruit ... Delhi Entry 77 of Processed meat, poultry, 5%
Schedule III of the fish and processed or
Delhi VAT Act preserved vegetables and
2004 [fruit drink
Factories Act, 1948 defines manufacturing
process to mean any process for preserving or storing any article in cold
storage.
14. Definition of "manufacturing process ... Factories Act would have been manufacturing process means any
process "of" and not process "for". There is a distinction between
Corporation through its water works involves industrial activity like manufacturing or processing or preserving, even then, having regard to the exclusion clause contained ... cinemas' railway stations and other similar premises notwithstanding any manufacturing, processing or preserving goods for sale."
HT category VI reads
purpose of supplying
them to its members, or
(v) the processing, without the aid of power,
of the agricultural produce of its members ... fishing or allied activities, that is to say,
the catching, curing, processing, preserving,
storing or marketing of fish or the purchase
of materials and equipment
purpose of supplying them to its members,
or
(v) the processing, without the aid of power, of the
agricultural produce of its members ... fishing or allied activities, that is to say, the
catching, curing, processing, preserving, storing or
marketing of fish or the purchase of materials and
equipment
answering the issue, concluded that such
vegetable extracts, unless subjected to preservative process, are
not liable to be considered as Goods attracting excise duty
