https://www.taxtmi.com/caselaws?id=164725 Electricity used for pumping water from mines and for excavating, cutting and polishing stone slabs falls outside reduced-duty or exemption notifications limited to manufacture, production, processing or repair of goods. In the absence of a statutory definition, manufacture requires emergence of a new and distinct commercial article with a different name, character or use. Mine dewatering is merely incidental to mining, while cutting and polishing extracted stone into slabs does not alter its commercial identity as stone. Withdrawal of the earlier mine-specific exemption leaves such consumption outside the notified categories, unless an activity is integrally connected with qualifying manufacture. en-us Mon, 08 May 2000 00:00:00 +0530 Sat, 20 Dec 2025 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164725 Electricity used for pumping water from mines and for excavating, cutting and polishing stone slabs falls outside reduced-duty or exemption notifications limited to manufacture, production, processing or repair of goods. In the absence of a statutory definition, manufacture requires emergence of a new and distinct commercial article with a different name, character or use. Mine dewatering is merely incidental to mining, while cutting and polishing extracted stone into slabs does not alter its commercial identity as stone. Withdrawal of the earlier mine-specific exemption leaves such consumption outside the notified categories, unless an activity is integrally connected with qualifying manufacture. Case-Laws Indian Laws Mon, 08 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164725