Mine exemption for stone crushing extends to adjacent crushers when activity is ancillary to mineral preparation.

Stone crushing carried on in crushers situated adjacent to a quarry was treated as occurring within a mine for purposes of the exemption notification, because the notification adopted the meaning of "mine" from section 2(j) of the Mines Act, 1952. That inclusive definition extends to premises in or adjacent to, and belonging to, a mine where any process ancillary to the getting, dressing or preparation for sale of minerals is carried on. On those facts, the crushing area fell within the statutory ambit of the mine, and the exemption could not be denied merely because the process also resulted in a new commodity. The assessee was entitled to the exemption.

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Issues: Whether stone crushing undertaken in crushers situated adjacent to the quarry formed part of a mine for the purpose of the exemption notification and entitled the assessee to the benefit of the notification.

Analysis: The notification exempted goods manufactured in a mine and adopted the meaning of "mine" from Section 2(j) of the Mines Act, 1952. The inclusive definition covers premises in or adjacent to and belonging to a mine on which any process ancillary to the getting, dressing or preparation for sale of minerals is carried on. On the facts, the crushers were located adjacent to the quarry and, therefore, fell within the inclusive ambit of the statutory definition. Once the crushing area was treated as part of the mine for the purposes of the notification, the exemption could not be denied merely because the activity also resulted in a new commodity.

Conclusion: The assessee was entitled to the benefit of the exemption notification.

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