https://www.taxtmi.com/caselaws?id=152754 Minerals such as emery powder, dolomite powder, silica sand, soap-stone powder and alumina did not cease to be minerals merely because they were crushed or powdered. The decisive test for sales tax classification was whether processing brought into existence a new commercial commodity. Mere powdering or other processing, even if treated as manufacture in statutory language, was insufficient unless the goods acquired a distinct commercial identity. The powdered products therefore remained within the entry for minerals of all kinds and could not be treated as unclassified goods. en-us Thu, 07 Feb 1980 00:00:00 +0530 Tue, 09 Jul 2013 17:44:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152754 Minerals such as emery powder, dolomite powder, silica sand, soap-stone powder and alumina did not cease to be minerals merely because they were crushed or powdered. The decisive test for sales tax classification was whether processing brought into existence a new commercial commodity. Mere powdering or other processing, even if treated as manufacture in statutory language, was insufficient unless the goods acquired a distinct commercial identity. The powdered products therefore remained within the entry for minerals of all kinds and could not be treated as unclassified goods. Case-Laws VAT and Sales Tax Thu, 07 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152754