https://www.taxtmi.com/caselaws?id=159534 Pure excavation of felspar quartz, without proved processing such as cleaning, dressing or shaping, does not amount to manufacture for purposes of a concessional notification, so the assessee cannot claim the benefit on excavation alone. Because the record lacked a clear factual finding on the nature of the process actually undertaken, the Tribunal's order could not stand. The matter was therefore remitted for a proper determination of whether the activity made the assessee a manufacturer and whether the related single-point taxation consequence followed. en-us Tue, 26 Nov 1991 00:00:00 +0530 Wed, 27 Nov 2013 11:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159534 Pure excavation of felspar quartz, without proved processing such as cleaning, dressing or shaping, does not amount to manufacture for purposes of a concessional notification, so the assessee cannot claim the benefit on excavation alone. Because the record lacked a clear factual finding on the nature of the process actually undertaken, the Tribunal's order could not stand. The matter was therefore remitted for a proper determination of whether the activity made the assessee a manufacturer and whether the related single-point taxation consequence followed. Case-Laws VAT and Sales Tax Tue, 26 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159534