LAXMI CHAND BADRI NARAIN Vs. COMMISSIONER OF SALES TAX M P

JUDGEMENT

(1.) THE judgment in this case shall govern the disposal of Miscellaneous Civil Case no. 157 of 1969.

(2.) THESE are two references under Section 44 (1) of the M. P. General Sales Tax act, 1958. The assessee is engaged in dehusking paddy and, after polishing it, converting it into rice, and converting other grains into dal and thereafter selling them. The assessee was assessed to tax on the basis that this amounted to a process of manufacture and the assessee challenged the correctness of that decision.

(3.) THE questions referred in this case are as follows:-- (i) Are paddy and other grains before dehusking raw material as denned under Section 2 (1) of the Madhya Pradesh General Sales Tax Act, 1958? (ii) Does dehusking of paddy into rice or of other grains into dal amount to manufacture within the meaning of Section 2 (j) of the Madhya pradesh General Sales Tax Act, 1958? (iii) Whether on the facts and the circumstances of the case levy of tax under Section 7 read with Section 8 (1) of the Act is legal?