ORDER : 1. The Tribunal has followed a decision of Maharashtra Sales Tax Tribunal In Appeal No. 66 of 1983 in the case of M/s S.S. Mirand Limited v. State of Maharashtra as to whether the process of cleaning, cutting and heat treatment given to imported high speed steel bars amounts to manufacture and that order had been challenged before us and same having been dismissed, we do not think any purpose will be served in examining the questions raised in this case. 2. The appeal is, therefore, dismissed.