https://www.taxtmi.com/caselaws?id=158874 For a brick kiln business, mere acquisition of land did not amount to purchase of raw material or commencement of production, because the basic input is clay extracted from the land and extraction depended on a later mining permit. The record therefore did not support a finding that production had started before the relevant date. The document also notes that brick manufacture is a multi-stage process and that pathai formed part of that production chain; because those operations continued during the period relied on, the business could not be treated as closed for more than six months. The revisional challenge thus failed and the Tribunal's view was upheld on both issues. en-us Thu, 13 Feb 1997 00:00:00 +0530 Fri, 08 Nov 2013 17:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158874 For a brick kiln business, mere acquisition of land did not amount to purchase of raw material or commencement of production, because the basic input is clay extracted from the land and extraction depended on a later mining permit. The record therefore did not support a finding that production had started before the relevant date. The document also notes that brick manufacture is a multi-stage process and that pathai formed part of that production chain; because those operations continued during the period relied on, the business could not be treated as closed for more than six months. The revisional challenge thus failed and the Tribunal's view was upheld on both issues. Case-Laws VAT and Sales Tax Thu, 13 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158874