https://www.taxtmi.com/caselaws?id=159071 Crushing boulders and stones into metal gravel of different sizes did not amount to production or manufacture because no commercially distinct commodity emerged. The Court applied the settled test that manufacture requires a new and different article with separate commercial identity, and found that the raw material and end product retained the same identity. As the exemption under S.R.O. No. 968 of 1980 was available only to goods produced by new small-scale industrial units, the unit did not qualify for sales tax exemption. The rejection of the eligibility certificate was therefore upheld. en-us Wed, 18 Mar 1998 00:00:00 +0530 Thu, 14 Nov 2013 16:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159071 Crushing boulders and stones into metal gravel of different sizes did not amount to production or manufacture because no commercially distinct commodity emerged. The Court applied the settled test that manufacture requires a new and different article with separate commercial identity, and found that the raw material and end product retained the same identity. As the exemption under S.R.O. No. 968 of 1980 was available only to goods produced by new small-scale industrial units, the unit did not qualify for sales tax exemption. The rejection of the eligibility certificate was therefore upheld. Case-Laws VAT and Sales Tax Wed, 18 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159071