JUDGMENT A.K. Mathur, C.J. 1. All the aforesaid writ petitions involve a common question of law, therefore, they are disposed of by this common order. 2. For convenient disposal of all the aforesaid writ petitions, the facts given in Writ Petition No. 1059 of 1996, Abdul Sattar v. Union of India are taken into consideration. 3. The petitioner by this petition has prayed for issuance of a writ of mandamus directing the respondents to issue a certificate in the prescribed form and declare that the purchase of tendu leaves by the petitioner is for the purpose of processing as contemplated under the first proviso to Section 206C of the Income-tax Act. It is further prayed that the circular issued on January 10, 1996, be quashed being violative of Articles 14 and 19(1)(g) of the Constitution of India. 4. Having heard counsel and gone through the matter, the question is whether tendu patta which is processed by the petitioner amounts to processing under the first proviso to Section 206C of the Income-tax Act or not. The processing which the tendu patta has to undergo, as mentioned by the petitioner, reads as under : "(i) To transport tendu leaves purchased to godown. (ii) Sprinkle water in sufficient quantity on these bags so as to avoid breaking up of the leaves while unpacking, sorting, etc. (hi) To unpack all the bags of tendu leaves and also unpack the bundles of tendu leaves. (iv) To sort out the tendu leaves of good quality which can be processed so as to make them fit for manufacturing of bidis. The tendu leaves which are of rejected quality are separated and thrown away as wastage. (v) The leaves are packed in bundles of 50 each separately for each quality and size. The rejected leaves are thrown away as wastage. (vi) The bundles of tendu leaves so packed are dried. They are dried from both the sides. (vii) That after the process of drying, the bundles are collected and kept in heaps. (viii) That after this process, it is examined whether the dried leaves are soft enough for the manufacturing of bidis. If they are not so soft, then again water is sprinkled on these heaps of bundles so that the brittleness of the leaves goes away. After sprinkling of water again the leaves are dried for two-three days. After this process soft dry leaves are obtained. If they are not so soft, then again water is sprinkled on these heaps of bundles so that the brittleness of the leaves goes away. After sprinkling of water again the leaves are dried for two-three days. After this process soft dry leaves are obtained. The processed leaves are called bidi leaves, because they are fit for manufacturing of bidis. (ix) After this processing, the leaves are classified qualitywise/ sizewise. The classification is A-quality, B-quality and C-quality. (x) Then the bundles of the leaves are packed in hessian bags separately as per their quality. 5. In substance, tendu leaves are sprinkled with water to get them soft and that according to learned counsel amounts to processing. With great respect, the contention is absolutely misconceived because in a somewhat identical situation in Delhi Cold Storage P. Ltd. v. CIT [1991] 191 ITR 656, the Supreme Court had occasion to examine the meaning of the word 'process' and in that context, after considering the earlier judgment in Chowgule and Co. P. Ltd. v. Union of India [1981] 47 STC 124 (SC), held (page 659) : "The meaning given to the word 'processing' and the test laid down by the three-judge Bench of this court to find out whether the operation amounts to processing runs counter to the conclusions reached by the Allahabad and Calcutta High Courts. As we have already pointed out, the two direct decisions on the point are the cases from Allahabad and Calcutta. The other cases that have been cited in the Calcutta judgment or at the Bar are cases not relating to the meaning or ambit of the relevant expression in the definition of Section 2(7)(c) of the Finance Act, 1973. We have already noted that processing is a term of wide amplitude and has various aspects and meanings. In common parlance, 'processing' is understood as an action which brings forth some change or alteration in the goods or material which is subjected to the act of processing. The dictionary meaning of the term is not very different from this meaning in one sense, while various meanings of wider amplitude are also available. In common parlance, 'processing' is understood as an action which brings forth some change or alteration in the goods or material which is subjected to the act of processing. The dictionary meaning of the term is not very different from this meaning in one sense, while various meanings of wider amplitude are also available. The view taken by the Allahabad and Calcutta High Courts did not find favour with the three-judge Bench of this court and, in clear terms, the judgment indicates that processing involves bringing into existence a different substance from what the material was at the commencement of the process". 6. Therefore, after examining the ratio of the Supreme Court judgment, it is more than evident that tendu patta does not undergo any processing except sprinkling of water so as to avoid breaking of leaves and sorting of leaves which are of poor quality. Thereafter, the leaves are packed and dried from both sides. After processing and drying, the bundles are collected and kept in heaps. After this, it is examined whether the dried leaves are soft enough for the manufacturing of bidis. If they are not so soft, then again water is sprinkled on these heaps of bundles so that the brittleness of the leaves goes away. After sprinkling of water again the leaves are dried for two-three days. After this process, soft dry leaves are obtained. It is to keep some moisture in the leaves so that they may be useful for manufacture of bidis. This process does not amount in the real sense of the word to "processing", as nothing emerges from this, hence we find no merit in this petition. It is dismissed.