JUDGMENT - Dr. SARAF B.P., J.:---By this reference under section 61(1) of the Bombay Sales Tax, 1959, the Mahararshtra Sales Tax Tribunal has referred the following question of law to this Court for opinion at the instance of the assessee:

"Whether the Tribunal was justified in holding that lacquering of polyester film amounts to manufacture within the meaning of section 2(17) of the Bombay Sales Tax Act, 1959 and it results into a different commercial commodity?"

2. The assessee M/s. Technova Graphic Systems carries on the business of buying polyester films and selling the same after subjecting it to the process of lacquering. On 26th November, 1987, the assessee made an application under section 52(1)(b) of the Bombay Sales Tax Act, 1959 ("the Act") to the Deputy Commissioner of Sales Tax (Admn.) seeking determination of the question whether subjecting the polyester film to the chemical process of lacquering amounts to manufacture within the meaning of section 2(17) of the Act. The contention of the assessee before the Deputy Commissioner was that the process of lacquering did not amount to manufacture. The Deputy Commissioner (Admn.) however did not accept this contention of the a

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