https://www.taxtmi.com/caselaws?id=158002 Crushing boulders into gitti does not amount to manufacture where the process only reduces size and does not change the essential nature or commercial identity of the stone. The controlling test is whether the processed commodity is commercially regarded as a new and distinct article; if it remains the same commodity in trade, manufacture is not made out. Applying that test, boulders and gitti were held to be only different sizes of stone, and stone remained the taxable item under the relevant schedule entry. The question was answered in favour of the assessee. en-us Wed, 22 Feb 1995 00:00:00 +0530 Mon, 14 Oct 2013 18:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158002 Crushing boulders into gitti does not amount to manufacture where the process only reduces size and does not change the essential nature or commercial identity of the stone. The controlling test is whether the processed commodity is commercially regarded as a new and distinct article; if it remains the same commodity in trade, manufacture is not made out. Applying that test, boulders and gitti were held to be only different sizes of stone, and stone remained the taxable item under the relevant schedule entry. The question was answered in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 22 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158002