Activity of preparing bouquets from natural flowers does not bring into existence commercially a different product and hence is not `manufacture’ for purpose of section 2(17) of Bombay Sales Tax Act, 1959

DECIDED BY: HIGH COURT OF BOMBAY, IN THE CASE OF: In Bloom Vs. CST APPEAL NO: SALES TAX REFERENCE NO. 4 OF 2006 IN REFERENCE APPLICATION NO. 88 OF 2002, DECIDED ON JULY 15, 2010 JUDGMENT (Per S. J. Kathawalla, J.) 1. Heard learned counsel for the Petitioner as well as learned counsel for the Respondent. 2. This is a reference under section 61(1) of the Bombay Sales Tax Act, 1959 (“the BST Act” for short) made by the Sales Tax Tribunal, Mumbai (“the Tribunal” for short) to seek decision of this Court on the following substantial questions of law: (a)Whether, on facts and...