The Judgment of the Court was delivered by

KANIA, J. - This is a reference of a case stated by the Sales Tax Tribunal under section 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as "the said Act"). The following questions have been referred to us for our determination in this reference :

"(a) Whether the Tribunal was correct in law in holding that the activity of the respondents in feeding the one day old chicks and rearing them to a desired maturity of consumable table birds under expert supervision in their poultry farm for realising better price, does not amount to 'manufacture' within the meaning of section 2(17) of the Bombay Sales Tax Act, 1959 ?

(b) Whether the Tribunal was correct in law in holding that the activity of the respondents in feeding the one day old chicks and rearing them with a view to obtain eggs, does not amount to 'manufacture' with the meaning of section 2(17) of the Bombay Sales Tax Act, 1959 ?"

2. The facts giving rise to the reference are as follows :

The respondents conduct a poultry farm. The activities of the respondents inter alia comprise buying one day old chicks and rearing them into broilers or layers and rearing hens