https://www.taxtmi.com/caselaws?id=160888 The Rajasthan High Court treated manufacture under section 2(27) of the Rajasthan Sales Tax Act, 1994 as processing that brings into existence a commercially different and distinct commodity. On the facts, marble job work did not amount to manufacture for the incentive scheme, and the claimant failed to establish entitlement to an eligibility certificate within the strict scheme conditions. The Court also held that, having claimed the benefit before the screening committee as an expansion unit, the respondent could not raise a fresh claim as a new industrial unit for the first time before the Tax Board. The department's challenge therefore succeeded. en-us Thu, 20 Sep 2001 00:00:00 +0530 Thu, 26 Dec 2013 12:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160888 The Rajasthan High Court treated manufacture under section 2(27) of the Rajasthan Sales Tax Act, 1994 as processing that brings into existence a commercially different and distinct commodity. On the facts, marble job work did not amount to manufacture for the incentive scheme, and the claimant failed to establish entitlement to an eligibility certificate within the strict scheme conditions. The Court also held that, having claimed the benefit before the screening committee as an expansion unit, the respondent could not raise a fresh claim as a new industrial unit for the first time before the Tax Board. The department's challenge therefore succeeded. Case-Laws VAT and Sales Tax Thu, 20 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160888