https://www.taxtmi.com/caselaws?id=154581 Polishing of stones does not constitute manufacture under the Rajasthan Sales Tax Act because the process must produce a new and distinct commercial article with a different name, character or use. Mere labour or processing is insufficient where the original commodity retains its essential commercial identity. Polished stones remain the same goods as the stones originally purchased and do not emerge as a separate marketable commodity. Consequently, polishing does not satisfy the statutory definition of manufacture and does not make the dealer-assessee liable to concessional tax 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 does not constitute manufacture under the Rajasthan Sales Tax Act because the process must produce a new and distinct commercial article with a different name, character or use. Mere labour or processing is insufficient where the original commodity retains its essential commercial identity. Polished stones remain the same goods as the stones originally purchased and do not emerge as a separate marketable commodity. Consequently, polishing does not satisfy the statutory definition of manufacture and does not make the dealer-assessee liable to concessional tax on that basis. Case-Laws VAT and Sales Tax Wed, 16 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154581