https://www.taxtmi.com/caselaws?id=160358 Crushing and grinding marble stones into marble powder was held to fall within the expansive inclusive definition of "manufacture" in section 2(j) of the M.P. General Sales Tax Act, 1958, because the process prepared goods for marketability even though it did not create a commercially new article. The Court applied the statutory wording and prior authorities to reject the narrower common-law meaning of manufacture. On that basis, refusal to issue the eligibility certificate was unsustainable, the impugned order was quashed, and the respondent was directed to grant the certificate and consequential exemption according to law. en-us Tue, 13 Jul 1999 00:00:00 +0530 Mon, 16 Dec 2013 16:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160358 Crushing and grinding marble stones into marble powder was held to fall within the expansive inclusive definition of "manufacture" in section 2(j) of the M.P. General Sales Tax Act, 1958, because the process prepared goods for marketability even though it did not create a commercially new article. The Court applied the statutory wording and prior authorities to reject the narrower common-law meaning of manufacture. On that basis, refusal to issue the eligibility certificate was unsustainable, the impugned order was quashed, and the respondent was directed to grant the certificate and consequential exemption according to law. Case-Laws VAT and Sales Tax Tue, 13 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160358