https://www.taxtmi.com/caselaws?id=157598 Excavation of silica sand, followed by crushing, screening, grading and washing, was treated as manufacture because the process produced a new and distinct commercial commodity with different identity and industrial use. Although section 2(k) of the Rajasthan Sales Tax Act, 1954 is broad enough to cover extracting and preparing goods, the decisive test was whether the end product differed commercially from the original mineral. The Tribunal found that the excavated lumps were not sold as such, impurities and coloured layers were removed, and the processed silica sand was marketed in different sizes for specific industrial purposes. On that basis, the notification benefit was available and the revisional challenge failed. en-us Wed, 10 Nov 1993 00:00:00 +0530 Tue, 08 Oct 2013 15:15:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157598 Excavation of silica sand, followed by crushing, screening, grading and washing, was treated as manufacture because the process produced a new and distinct commercial commodity with different identity and industrial use. Although section 2(k) of the Rajasthan Sales Tax Act, 1954 is broad enough to cover extracting and preparing goods, the decisive test was whether the end product differed commercially from the original mineral. The Tribunal found that the excavated lumps were not sold as such, impurities and coloured layers were removed, and the processed silica sand was marketed in different sizes for specific industrial purposes. On that basis, the notification benefit was available and the revisional challenge failed. Case-Laws VAT and Sales Tax Wed, 10 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157598