IN THE HIGH CWRT OF MADHYA,Q’ PRADESH AT JABALPUR \f mp. No. 2% 3b PETITI ONER f / m“Willmmmml[MW] . . . Ws Jaiswal Ispat, K.K. Road, Mwdhapara Rakpr, M.P.. n F‘ ‘ Versns - 1 Dy. Commissioner 0f Sales Tax Raimr, MP. 2 Sa1es Tax Officer, Raipur Circle 3. Raipur. MJ’. RESPONDENTS . . g PETITION UNDER ARMCLES 256/227 or THE ccNsrITU'i'Ion OF INDIA I’OR A WRIT Ilx'I THE NATURE OF CERTIQRARI‘ PROHIBITIGN / W MANDAMUS Emu AND FQR APPROPRIATE 0RD§R r (“it £- a: . , . XI—Hg/// / XI-HC—22 11—8-2005 Mr. Ash ish Shrivas'mva; COL Mr. N.K. Agmwal, Depuf‘ responden‘rs. Heard bofh The counseL The pefi‘t‘ioner‘ has preferr‘ of fhe Cons’rifu‘rion of India, q correctness of order dafed 23rd i by The 5ales Tax Officer, whe cancelied The recogni‘Hon cerfifh ad This pe'i'ii'ion under Ar'ricie 226/227 Jes‘rioning The legaliTy, proprieiy and :ebru’nry, 1991 (Annexure P—13), passed reby The learned Sales Tax Officer :ale granfed To fhe pei‘i‘lioner earlier, on The ground ThaT The process i1 which The peTiTioner is engaged does no? fal! under fhe cafegory of def Learned counsel for ’rhe pe‘ii‘rioner submi'rs ‘Tho‘r The maTTer is squarely covered by The decision of Supreme CourT in The moTTer of Ashirwad EspoT Udyog and oThers vs. Sfafe Level CommiTTee and where repor'red in (1999) 32 VKN $5, To which learned DepuTy AdvocaTe General for The 5TaTe/r'esponden1's has noT dispuTed. § In fhe above cifeo mo'H‘er, Apex Cour? and if was held ‘rha‘r “Purchase of sTeel scraps and cuTTing Them inTo sTrips of various sizq s for use by rolling mills and foundries wifh help ( msei for fhe pe'rifioner. f Advoca‘re General for ‘rhe 5+oTe/ ini'rion of ‘rndnufocfure. . similar quesTion was considered by The f shearing machines and glass cuTTing - Such process falls wiThin special XI—HC-22 WW§WW %3T%wwl%w definin‘ion of ‘manuf‘ SecTiOns 2 (j), 1 86(74)/5T—v, awed 1 Therefore, inrview of “the ins‘mm pe'ri‘rion deserves f0 be allowed. eligibiii‘ry cer‘l‘ificafe, and orde: passed by The Depu‘ry Commissione Par‘ries are en‘m'led for- cer' above judgmem of Apex Court The Orde'r' dafed 23-2-1£ gllowed. Accordingly, lhe peTHion. is 1c1urz' - MPGST Ac‘f, 1958, 2 Nofifica‘rion No.A-3—11- [6—10—86'1 191 (Annexure ?-13), cancelling The ' dafed 21—10499?» (Annexure P-14) :r are quashed. lified copy of This order. , (@W)