the offence is committed only when ,manufacturing, is going on, and not before the manufacturg because even to;o;.tiili; an attempt, the act must reveal. with reasonable certainty, in conlunAion with other facts and circumstances, and not.necessarily in isolation, un int"nuon, as distinguished from mere desire or object. to iommit a ;"rt,t;i", offence (see State Of Maharaska Vs . Mohd.. yakub (t98OCriU793j . ia is atso relevant to mention that in Malkiat Singh Vs. State-Of eun;an lfgzOCiiUzso; tn" Supreme Court held that the test for determining r,",".'un uJi ir u p"rron constitutes an attempt or preparation is_ to see whether the overt acts, already done, are such that if the person .changes his mind una Oou. not proceed further the acts already done are harmless or not. Thereioo-, O"ing in porr"ison-oi black jaggery and arum, even with an intention to manufacture iricit riquor, can. by no stretch of imagination, be said to Ue un ofence, b"..r;;;;;; the Excise Act an offence under Section :+ iilo*ritt"O by a person when he is using the material ',for p_urpose of ,unrfu.tr.inf ; an intoxicant. So, iu.,i act of making preparation for manufacture of an iritoxicant (i.e. arrack) with the material is the sine quo non for the act to constitute an offence under Section 34 (e) of the Excise Act. In view tneilJsate of btack jaggery and alum either together or separately, with or without knowledge that the person to whom they are being sold, is likely to use them for. tn"- priporu o"f manufacturing illicit arracl, iJ not an of"n." una"r. Section 34(e) of the Excise Act, because neither black ;agget no. lt,]m, *nen sold ioinfly or separatery, are intoxicants as defined iiitre excise-nlt. The purpose i"i i.,i.n he is purchasing the goods rro, i ,"naoi";;;'; be disctosed by the purchaser to the vendor, and even ir tne purcrraie, discloses that he has an irrtention to manufacture. arrack from th" g;;;; purchased by him, the vendor cannot be said to have commifteJ;"'#;;" under Sectron 34(e) of Excise Act, because as stated aUove, neitner atuit nor Otact jaggery are intoxicants- either by separately ot. *nun tn"y ur"-niixeO. fney at best are raw nraterials from which arrack can be prepaied. wnen sut" bi Ulr.[ l"qg", and/or alum. for whatever purpose is not made an offence by the Excise Act or Prohibition Act, the vendor of black .yaggery-and-7or alum would not be committing an offence under Section:+1e; oi excise nct, when he sells them to a person even with ,a. specincknowleOge thul in" vendee is likely to manufacture illicit arrack by making u." oi -tt or" articles.Therefore, even assuming that confession allegedly mide OV ttre petition"r, that he sold black jaggery and arum to A.1 for piepaiation or irract'isiiue, he cannot be said to have committed an offence ,nalr. SecUon :Jt"l "i ur.,r" o".
