https://www.taxtmi.com/caselaws?id=157519 Excavating stone blocks and cutting or dressing them into smaller pieces of definite dimensions was held to amount to manufacture under the inclusive statutory definition. The decisive test applied was whether the process brought into existence a commodity with a different name, character or commercial identity in common trade parlance. Because the excavated blocks and the cut slabs or pieces were known differently in trade, the process was treated as more than mere size reduction. The assessee was therefore entitled to the benefit of the notification shifting the point of tax, and the levy based on rejection of declaration forms was not justified. en-us Tue, 26 Oct 1993 00:00:00 +0530 Mon, 07 Oct 2013 15:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157519 Excavating stone blocks and cutting or dressing them into smaller pieces of definite dimensions was held to amount to manufacture under the inclusive statutory definition. The decisive test applied was whether the process brought into existence a commodity with a different name, character or commercial identity in common trade parlance. Because the excavated blocks and the cut slabs or pieces were known differently in trade, the process was treated as more than mere size reduction. The assessee was therefore entitled to the benefit of the notification shifting the point of tax, and the levy based on rejection of declaration forms was not justified. Case-Laws VAT and Sales Tax Tue, 26 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157519