https://www.taxtmi.com/caselaws?id=155368 Extraction of boulders by digging and loosening earth was held not to amount to manufacture under section 2(j) of the M.P. General Sales Tax Act, 1958, because the activity did not transform the material into a new and different article. The court applied the principle that manufacture requires a real change in character or identity, not mere extraction or collection. A further question could not be directed to be referred because no prayer for reference of that additional question had been made before the Tribunal under section 44(1). The application for reference was therefore rejected. en-us Sat, 28 Nov 1987 00:00:00 +0530 Tue, 03 Sep 2013 17:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155368 Extraction of boulders by digging and loosening earth was held not to amount to manufacture under section 2(j) of the M.P. General Sales Tax Act, 1958, because the activity did not transform the material into a new and different article. The court applied the principle that manufacture requires a real change in character or identity, not mere extraction or collection. A further question could not be directed to be referred because no prayer for reference of that additional question had been made before the Tribunal under section 44(1). The application for reference was therefore rejected. Case-Laws VAT and Sales Tax Sat, 28 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155368