https://www.taxtmi.com/caselaws?id=162391 The court upheld that the process of producing gypsum powder at the quarry site qualifies as manufacturing under the Rajasthan Sales Tax Act, 1954. The dealer's conversion of gypsum into powder through dehydration resulted in a distinct commodity with altered functional utility, meeting the criteria for manufacturing. As a result, the dealer was not liable for additional tax or penalties, and the revision was dismissed. The judgment emphasizes the significance of functional utility and distinct identity in defining manufacturing processes for tax assessment purposes. en-us Tue, 01 Feb 2000 00:00:00 +0530 Tue, 25 Feb 2014 17:48:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162391 The court upheld that the process of producing gypsum powder at the quarry site qualifies as manufacturing under the Rajasthan Sales Tax Act, 1954. The dealer's conversion of gypsum into powder through dehydration resulted in a distinct commodity with altered functional utility, meeting the criteria for manufacturing. As a result, the dealer was not liable for additional tax or penalties, and the revision was dismissed. The judgment emphasizes the significance of functional utility and distinct identity in defining manufacturing processes for tax assessment purposes. Case-Laws VAT and Sales Tax Tue, 01 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162391