https://www.taxtmi.com/caselaws?id=164725 Pumping out water from a mine was held not to fall within "manufacture, production, processing or repair of goods" under s.3(3) of the Rajasthan Electricity (Duty) Act, 1962, so as to attract exemption/reduced duty under the relevant notifications. SC applied the ordinary meaning of "manufacture" as emergence of a new and distinct commercial product; excavation of stone and cutting/polishing into slabs did not create a new product, and pumping out water was not integrally connected with any manufacturing operation. Relying on evidence of separate metering and findings that pumping electricity was not used in the manufacturing business, SC held the duty was leviable on such consumption and allowed the appeal. 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 Pumping out water from a mine was held not to fall within "manufacture, production, processing or repair of goods" under s.3(3) of the Rajasthan Electricity (Duty) Act, 1962, so as to attract exemption/reduced duty under the relevant notifications. SC applied the ordinary meaning of "manufacture" as emergence of a new and distinct commercial product; excavation of stone and cutting/polishing into slabs did not create a new product, and pumping out water was not integrally connected with any manufacturing operation. Relying on evidence of separate metering and findings that pumping electricity was not used in the manufacturing business, SC held the duty was leviable on such consumption and allowed the appeal. Case-Laws Indian Laws Mon, 08 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164725