https://www.taxtmi.com/caselaws?id=160982 Crushing or grinding large stones into gitti or chips amounts to manufacture because the process brings into existence a commercially different commodity with a distinct name, use and market identity. Applying the commercial parlance and functional utility tests, the Rajasthan High Court noted that boulders and gitti/chips are treated in trade as separate building materials and that the distinction is reflected in mining laws and minor mineral rules. On that basis, the unit qualified for exemption under the New Sales Tax Incentive Scheme, 1989. en-us Fri, 14 Jan 2000 00:00:00 +0530 Fri, 27 Dec 2013 17:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160982 Crushing or grinding large stones into gitti or chips amounts to manufacture because the process brings into existence a commercially different commodity with a distinct name, use and market identity. Applying the commercial parlance and functional utility tests, the Rajasthan High Court noted that boulders and gitti/chips are treated in trade as separate building materials and that the distinction is reflected in mining laws and minor mineral rules. On that basis, the unit qualified for exemption under the New Sales Tax Incentive Scheme, 1989. Case-Laws VAT and Sales Tax Fri, 14 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160982