INDIAN POLTRY Vs. SALES TAX OFFICER RAJNANGAON

JUDGEMENT

(1.) Under appeal is the order of the Madhya Pradesh High court dismissing writ petitions filed by the appellants. The order states:

(2.) The appellants are engaged in rearing broilers with the aid of technological and mechanical processes. They buy very young chicks. The chicks are reared over a period of five weeks under strict control of air, temperature, standardised feeding, medication and chemicals. The broilers that result are sold.

(3.) One of the two appellants was registered as a manufacturer for the purposes of the Madhya Pradesh General Sales Tax Act, 1958 but the schedule of the registration certificate was later amended so as to exclude what was required for the purposes of rearing the broilers. , The other appellant was refused registration as a manufacturer. These actions were taken on the basis that the rearing of chicks so that they became broilers was not "manufacture" within the meaning of the said Act. The said actions were challenged by the writ petitions which, as aforestated, were dismissed.