M.C. Desai, C.J.
1. This and the connected cases have been referred to this Court under Section 11(1) of the U. P. Sales Tax Act by the Judge (Revisions) at the instance of the Commissioner, Sales Tax, U. P. The questions referred are the same in all the four cases, they being,
1. Whether the sales made by the assessee at London be included in the sales made in U. P. to fix their gross turnover for the purpose of determining their liability to tax with respect to sales made in U. P. ?
2. Whether in the circumstances and on the facts of the case, the sale made by the assessee would be assessable to tax under Section 2(h), Explanation II (ii) ?
2. The cases are in respect of different assessment years of the same assessee, the assessment years being 1951-52, 1952-53, 1954-55 and 1955-56 respectively.
3. For the reasons given in our judgment in Miscellaneous Case No. 263 of 1960, Commissioner, Sales Tax, U.P. v. Balbir Singh and Company decided today Since reported at  14 S.T.C. 546, our answer to question No. 1 is in the affirmative.
4. Question No. 2 is framed too widely ; as regards the applicability of Section 2(h), explanation II(ii), the only controversy is whether the assessee is a manufacturer of the goods, namely bristles. If it is a manufacturer, Section 2(h), explanation II (ii), applies to the case; otherwise not. Bristles are plucked by Kanjars from pigs and are sold to the assessee. The assessee boils them, washes them with soap and chemicals, sorts them out into groups of different colours and different sizes and tics bristles of each group in a separate bundle. Slight differences in the size of bristles in one group are removed by clipping and all bristles in a group are made of uniform size. This is all that it does before exporting them to foreign countries for sale. Explanation II(ii) of Section 2(h) applies to a producer or manufacturer of the goods sold ; the assessee is admittedly not a producer and is also not a manufacturer in our opinion. All that it does to the bristles bought from Kanjars does not amount to manufacturing. It does not result in the production of a commercially different article ; what is bought by it from Kanjars is bristles and what it exports for sale is also bristles. It is not possible to say that the assessee manufactures pig bristles out
5. We direct that copies of this judgment shall be sent tinder the seal of the Court and the signature of the Registrar to the Judge (Revisions), Sales Tax, U. P., and the Commissioner of Sales Tax, U.P., as required by Section 11(6) of the U.P. Sales Tax Act.
6. We further direct that the Commissioner, Sales Tax, shall get his costs of this reference, which we assess at Rs. 100 from the assessee.