https://www.taxtmi.com/caselaws?id=161889 A delegated taxing notification cannot create a second taxable point for the same goods unless the parent provision expressly authorises that condition; a notification that shifted the tax point for stone crushers and provided refund or adjustment was therefore beyond section 3-A(1)(b) and invalid. Crushing stone boulders into stone gitti or stone grit also does not amount to manufacture, because the process does not produce a new commercial commodity; the goods remain stone in another form and are treated as the same for tax purposes. On that basis, tax collected under the impugned condition was held liable to be returned. en-us Tue, 23 Nov 2004 00:00:00 +0530 Mon, 10 Feb 2014 15:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161889 A delegated taxing notification cannot create a second taxable point for the same goods unless the parent provision expressly authorises that condition; a notification that shifted the tax point for stone crushers and provided refund or adjustment was therefore beyond section 3-A(1)(b) and invalid. Crushing stone boulders into stone gitti or stone grit also does not amount to manufacture, because the process does not produce a new commercial commodity; the goods remain stone in another form and are treated as the same for tax purposes. On that basis, tax collected under the impugned condition was held liable to be returned. Case-Laws VAT and Sales Tax Tue, 23 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161889