https://www.taxtmi.com/caselaws?id=127665 Applying skill and labour to break quarried boulders into graded stone metal produces a commercially distinct, marketable commodity and therefore amounts to manufacture under the Act. Manual execution does not prevent the process from being treated as manufacture when it transforms stone into a different article fit for sale. Once the resulting product is goods made by a manufacturing process, the related transactions fall within the statutory description of taxable sales. The court accordingly answered both referred questions in the affirmative and sustained tax liability on the assessee's activities. en-us Wed, 16 Jan 1957 00:00:00 +0530 Thu, 14 Mar 2013 09:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127665 Applying skill and labour to break quarried boulders into graded stone metal produces a commercially distinct, marketable commodity and therefore amounts to manufacture under the Act. Manual execution does not prevent the process from being treated as manufacture when it transforms stone into a different article fit for sale. Once the resulting product is goods made by a manufacturing process, the related transactions fall within the statutory description of taxable sales. The court accordingly answered both referred questions in the affirmative and sustained tax liability on the assessee's activities. Case-Laws VAT and Sales Tax Wed, 16 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127665