} a \ XH§ XI—Hc-7a M3 mm 115m; (W) anaevimm aananéemmiai mmwa'wm $7W anéeT mmW 311w 1 u-"iT-‘ZU'G5 Shri Amrito Das, counsei fq‘hr the petitianers. Shri ‘Yashwant SEngh fhakur, Govt. Advacate, for the $tatei’ ye5pandeni5. ihe petitioners have me th‘s peiation wmh a prayer :0 (mam the d instructian 0f the Commissioner f Saie5 Tax dateci 5-1 2-1 959 §Anne2<Lsre~ I W12}, decision of the Stat (Annexure—P/Q) whereby the pe itioners have been refused to grant the eSQgibility certifisaie for exempti r1 ffom Saies Tax and Entry Tax and .assesEment orde: (AnnexurenPfi ). Learned ceunsei for the ‘ itianers submitted that vide omier dated 5-12-1982? (Annexure-PH2) th Cemmiesicner at Sates Tax, Madhya Pradesh has heid that “The cenditteh specéfied agamet it notifieation Ne,A-3-1 1-36 $4) such induetviai unitwhete the pr ceeeing undeftaken by it dues, mt teed t9 the manufacture 9f any gced 'w‘sthtn'the meaning of the exprwn Learned counsei for bo the padree agree£ that this matter i5 squarety covered by the 'decie on ef the Apex Ccurt 3n the matter of here V, State Leve't Cammittee and athers rebarted in (139% 32 V N $5. m this matter etmiiar question was eensidered by the Hon'bie Ap x Court and the Apex Court heici mat "Purchase of eteei scraps artd c tting them into strips of various sizes tar 'uee by miiing miile and faunziies with help of shearing machines and Heard both the counsei. Level Csmmittee dated i$~1 1 -'S 995V pression “Processing industry” in the Na.2‘ (vii) of the Sbhedute to 8RD. \1 dated 26—19—86 wauid net cever any s manufacture defi‘ned’tn Section {j} o'f the Act. Ashirwad tspat Udyeg arr'd e t x - e S 2 t. t Xl-HC-78 ’ ‘ :gla1=lzlr’ §qi$ t W 134 $1200 anésm‘IW ammam marW (Wm) , mmWméel -—-Dz,.. giass cutting- Such process falis wMPGST Act, 1‘958, Sections 2 ( V, dated 18-1 0-88." Therefere, in View of the a be aHowed. Accordingiy‘ me peti1 [ ‘19&9 (Annexure—Pf12), decision 11-1§95 (Annexure—PIQ) and ass by the Commissioner are quasnec. mm§wm m‘Wma within spEéiai"d’e?inition of ‘manmacElra’ D, 12 Notifwatian NoAnB—‘l 1—86 {74)1511 Ban/e Parties ave entitied far certii iéd copy a? this arder. Lbove judgmeni this petition deserves f0 ion is aiiowed anti the Gfder {iated 5-12- of the State Levei Committee daied 16- ‘essment arder (Annexure—Pl’i ji pa5sed ?:3