https://www.taxtmi.com/caselaws?id=154581 Polishing of stones was held not to amount to "manufacture" under section 2(k) of the Rajasthan Sales Tax Act, 1954, because the process did not create a new commercial commodity with a distinct name, character or use. The essential test applied was whether the article retained its commercial identity after treatment; as the polished stones remained the same goods in substance, mere labour or processing was insufficient. As a result, concessional tax under section 5C was not available on that basis. en-us Wed, 16 Jan 1985 00:00:00 +0530 Fri, 23 Aug 2013 17:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154581 Polishing of stones was held not to amount to "manufacture" under section 2(k) of the Rajasthan Sales Tax Act, 1954, because the process did not create a new commercial commodity with a distinct name, character or use. The essential test applied was whether the article retained its commercial identity after treatment; as the polished stones remained the same goods in substance, mere labour or processing was insufficient. As a result, concessional tax under section 5C was not available on that basis. Case-Laws VAT and Sales Tax Wed, 16 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154581