https://www.taxtmi.com/caselaws?id=162391 Converting natural gypsum into gypsum powder and plaster of paris by dehydration and grinding at the quarry site amounts to manufacture where the process produces commodities with a distinct identity, character and functional utility in commercial parlance. Applying the settled sales tax test, the court treated the change from natural gypsum to the processed products as the emergence of separate goods, not merely a change in form. On that basis, the dealer's activity was held to constitute manufacture and the concessional tax treatment under section 5-C of the Rajasthan Sales Tax Act, 1954 was . 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 Converting natural gypsum into gypsum powder and plaster of paris by dehydration and grinding at the quarry site amounts to manufacture where the process produces commodities with a distinct identity, character and functional utility in commercial parlance. Applying the settled sales tax test, the court treated the change from natural gypsum to the processed products as the emergence of separate goods, not merely a change in form. On that basis, the dealer's activity was held to constitute manufacture and the concessional tax treatment under section 5-C of the Rajasthan Sales Tax Act, 1954 was . Case-Laws VAT and Sales Tax Tue, 01 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162391