https://www.taxtmi.com/caselaws?id=154580 Excavation of gypsum from the earth was held not to be a manufacturing process under section 2(k) of the Rajasthan Sales Tax Act, 1954. The Court reasoned that manufacture requires a transformation into a new and different commercial commodity with a distinct name, character or use, and that mere digging out of gypsum did not produce such a change. "Extracting" was distinguished from "excavating," and gypsum remained the same commodity after removal, even if sold in different sizes. The earlier view treating excavation as manufacture was rejected, and the concessional treatment under section 5C was therefore unavailable. en-us Tue, 15 Oct 1985 00:00:00 +0530 Fri, 23 Aug 2013 17:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154580 Excavation of gypsum from the earth was held not to be a manufacturing process under section 2(k) of the Rajasthan Sales Tax Act, 1954. The Court reasoned that manufacture requires a transformation into a new and different commercial commodity with a distinct name, character or use, and that mere digging out of gypsum did not produce such a change. "Extracting" was distinguished from "excavating," and gypsum remained the same commodity after removal, even if sold in different sizes. The earlier view treating excavation as manufacture was rejected, and the concessional treatment under section 5C was therefore unavailable. Case-Laws VAT and Sales Tax Tue, 15 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154580