ORDER

This appeal arises from the judgement of a Division Bench of the High Court at Bombay passed in Sales Tax Reference No.1 of 1995 dated 22nd February, 1995.

2. The Maharashtra Sales Tax Tribunal referred the following question under Section 61(1) of the Bombay Sales Tax Act, 1959 (for short, the Act ) to the High Court:

"Whether on the facts and circumstances of the case and on a true and correct interpretation of the provision of Section 2(17) of the Bombay Sales Tax Act, was the Tribunal justified in holding that crushing of boulders resulting in metal of different sizes ordinarily known as Gitti does not amount to manufacture?"

3. The facts, insofar as they are relevant for our purpose, are as follows:

The assessee purchases big sized stones- boulders - from registered dealers and crushes them into small sizes, known as Gitti . It approached the Commissioner of Sales Tax for determination of the question whether converting bigger size boulders into gitti would amount to manufacture. The Deputy Commissioner held that the process of conversion amounts to manufacture within the meaning of Section 2(17) of the Act. Against the order of the Deputy Commissio