C T O Vs. BHONRI LAL JAIN

JUDGEMENT

(1.) THE Commercial Taxes Officer, Gangapur city, has filed this revision under section 15 of the Rajasthan Sales Tax Act, 1954, against the order of the Sales Tax Tribunal dated January 4, 1988 and the following questions have raised as questions of law : (i) Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that the process of excavating of stones from mines and dressing them would amount to manufacture ? (ii) Whether, in the facts and circumstances of the case, the Tribunal was justified in setting aside the levy of tax ?

(2.) THE facts of the case are that the assessee is a dealer in stones. THE said stones are excavated from mines and cutting is being done thereon. In accordance with the Notification dated March 23, 1963 [no. F (40)FD/rt/63-2] the assessee considered himself to be a manufacturer and has effected the sale against form ST. 17. THE declaration forms so submitted were rejected by the assessing authority while finalising the assessment for the period from July 6, 1974 to July 5, 1975 and the tax at the rate of 7 per cent was levied. THE notification dated March 23, 1963, has shifted the point of tax from a manufacturer to second registered dealer and, therefore, it has to be seen as to whether the assessee is a manufacturer. THE definition of "manufacture" under section 2 (k) includes any process or manner of producing, collecting, extracting, preparing or making any goods.