Law: Sales Tax Act, (III of 1951)

Section: 2(6),2(11),2(12),7,3,4

Law: Sales Tax Act, (III of 1951)

Section: 2(6),2(11),2(12),7,3,4

Law: Central Excise and Salt Act, (I of 1944)

Section: 6

Sales Tax Act, 1951 -- Sections 2(6), 2(11), 2(12), 7 read with Notification No. 9 dated 27-06-1951, Item No. 43 -- Exemption -- Cotton waste -- Delinted Cotton -- Whether manufactured goods within the meaning of sub-section (6) -- Held yes -- Whether liable to sales-tax -- Held yes -- Whether partly manufactured goods and exempt from tax, when the end product is taxable -- Held yes -- Words "Goods" "Partly manufactured goods", meaning of -- Manufacture-Process of ginning -- Transformation in the material to be commonly known as another and different article from raw material -- Whether constitute manufacture -- Held no -- Material changed or modified by man's art or industry to make it capable of being sold in accepted form to satisfy some want, desire or fancy or taste of man--Whether constitute manufacture--Held yes--process of ginning-- Whether gives rise to manufacture and production -- Held yes -- World "Include", meaning of -- Interpretation of statutes -- Word "include" -- Construction -- "Delinted cotton" and "inferior-fibre cotton" not utilized in manufacture of licensed taxable end-product but sold away independently -- Held, "manufactured goods" on which assessee bound to pay tax -- "Delinted coition " -- Whether "goods manufactured" -- JUDGMENT The judgment of the court was delivered by KARAM ELAHI CHAUHAN J.}-- The assessee runs a Textile Mills and a Cotton factory in Multan. He purchases cotton which goes through the following processes:-- (a) First of all it is ginned whereby cotton seed and cotton are separated by cotton ginning machines and this process is clles 'ginning " of the cotton: (In Urdu it is called( ). (b) While separating cotton from cotton seed by the process of certain "ginning" amount of cotton -- (or to be more exact short stipple cotton fibre)-- still remains stuck up to the cotton seed which is later remove by another process known as "delinting" worked by delinting machine or delinters. This "delinted" cotton was sold in the assessment year in question by the assessee). (c) The cotton obtained after ginning under (a) above is then put to another process which known as the process of "blowing" which divides it into separate…

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