|DATE:||(Date of pronouncement)|
|DATE:||June 10, 2008 (Date of publication)|
(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.