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| DATE: | (Date of pronouncement) |
| DATE: | June 10, 2008 (Date of publication) |
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(1) Three tests have to be satisfied to constitute ‘manufacture’ (a) a certain commodity should have been produced; (b) the process of production should involve either labour or machinery and (c) the end product should have a distinct character, name and use;
(2) The term “production” has a wider connotation than the word “manufacture”. There is a difference between “processing” and “production”;
(3) The process of pasteurisation of milk does not amount to manufacture / processing for purposes of sections 80-I and 80-HHA as while pastuerised milk is improved in quality, it is not a commercially different product as compared to raw milk.
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