ORDER This reference under section 438, Criminal Procedure Code, is directed against the conviction and sentence of the non-applicant under section 24(1)(a) of the C.P. and Berar Sales Tax Act, 1947 (hereinafter called the Act). 2. The non-applicant is a registered dealer under the Act from 29th September, 1950. Prior to that date he dealt in timber cut from the Government forest without a registration certificate. He was accordingly prosecuted under section 24(1)(a) for breach of section 8(1) of the Act. The defence was two-fold. It was first contended that his taxable quantum was below Rs. 5,000. It was next urged that he was not a manufacturer or producer of the goods within the meaning of section 2(1)(a) of the Act, and, therefore, was not a dealer who was liable to pay tax under the Act as contemplated by section 8(1). The defence was negatived and he was convicted and sentenced. 3. The only point that was urged in support of the reference was that the non-applicant only cut the trees and made them in a transportable form and could not, therefore, be said to be a dealer who manufactured or produced the goods within the meaning of section 2(1)(a) of the Act. The finding on the point is that he made the cut trees into logs or rafters which were sold as such. It was contended that since by this process the raw nature of the material was not changed, the goods could not be said to be manufactured or produced as contemplated by the Act. 4. The word "manufacture", as has been noted by the Courts below is a compound word of Latin origin derived from the words "manu", by hand, and "facere", to do, to make, to form. The term, however, also applies to products made by machinery. Thus "manufacture" has been defined is the Shorter Oxford English Dictionary, 3rd Edition, as "the making of articles or material by physical labour or mechanical power" or as "to work up material into forms suitable for use". In Century Dictionary the term has been defined as "the production of articles for use from raw or prepared materials, by giving these materials new forms, qualities, properties or combinations, whether by hand labour or by machinery." This definition has been quoted in the Law Lexicon of British India by Aiyar, page 785, and represents the gist of term correctly. In Century Dictionary the term has been defined as "the production of articles for use from raw or prepared materials, by giving these materials new forms, qualities, properties or combinations, whether by hand labour or by machinery." This definition has been quoted in the Law Lexicon of British India by Aiyar, page 785, and represents the gist of term correctly. Similar meaning attaches to the term "produce". 5. It appears that logs or rafters into which the trees were shaped by the non-applicant had a definite commercial value. Without any work of art the trees were liable to be sold only as raw material, whether as fuel or timber, and would have naturally fetched a low price. As logs or rafters they were liable to be used as beams or further shaped into finer furniture. They had, therefore, assumed a different shape or form which made them fit for use either directly or, if necessary, by applying some more labour and skill. I am not, therefore, inclined to agree that the logs or rafters were not any distinct advance from their original form and did not constitute taxable goods. 6. The reference is rejected. Reference rejected.