Judgment

BHARUCHA, J.

( 1 ) UNDER appeal is the order of the Madhya Pradesh High court dismissing writ petitions filed by the appellants. The order states:"in view of the decision of the Division Bench of this Court dated 6-11-1996 in ITR No. 3 of 1996, the matter is no longer res Integra. A similar controversy was raised in the said case and negativing the contention this Court held that the process which is involved in developing of chicks into broilers did not bring about any change so as to produce a commodity having any new commercial identity. It was held that manufacture implies a change but every change is not manufacture and yet every change in an article is the result of some treatment, labour and manipulation. "

( 2 ) THE appellants are engaged in rearing broilers with the aid of technological and mechanical processes. They buy very young chicks. The chicks are reared over a period of five weeks under strict control of air, temperature, standardised feeding, medication and chemicals. The broilers that result are sold.

( 3 ) ONE of the two appellants was registered as a manufacturer for the purposes of the Madhya Pradesh General Sales Tax Act, 1958 but the schedule of the r