https://www.taxtmi.com/caselaws?id=153538 Extraction and collection of boulders did not amount to manufacture under the Madhya Pradesh General Sales Tax Act, 1958, because manufacture in the charging sense requires the emergence of a new and distinct commercial article with a different name, character or use. The Court held that the inclusive wording in the statutory definition, referring to producing, collecting, extracting, preparing or making goods, does not treat every such activity as manufacture. As the assessee merely collected and supplied boulders from hillocks and no new commercial commodity came into existence, liability as a manufacturer did not arise under the sales tax provision. en-us Wed, 12 Aug 1981 00:00:00 +0530 Wed, 24 Jul 2013 16:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153538 Extraction and collection of boulders did not amount to manufacture under the Madhya Pradesh General Sales Tax Act, 1958, because manufacture in the charging sense requires the emergence of a new and distinct commercial article with a different name, character or use. The Court held that the inclusive wording in the statutory definition, referring to producing, collecting, extracting, preparing or making goods, does not treat every such activity as manufacture. As the assessee merely collected and supplied boulders from hillocks and no new commercial commodity came into existence, liability as a manufacturer did not arise under the sales tax provision. Case-Laws VAT and Sales Tax Wed, 12 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153538