https://www.taxtmi.com/caselaws?id=167714 Crushing boulders into smaller stones was held not to amount to manufacture because the process did not produce a distinct new commercial commodity, so the sales tax exemption claim failed on that point. A granted eligibility certificate or exemption could not ordinarily be cancelled on a mere change of opinion, but where the grant was contrary to a binding Supreme Court ruling on the same issue, the Revenue could withdraw the concession for the future. The benefit already enjoyed up to the date of withdrawal was preserved in equity, while future exemption was sustained as unavailable. en-us Mon, 03 Dec 2012 00:00:00 +0530 Mon, 05 Jan 2015 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167714 Crushing boulders into smaller stones was held not to amount to manufacture because the process did not produce a distinct new commercial commodity, so the sales tax exemption claim failed on that point. A granted eligibility certificate or exemption could not ordinarily be cancelled on a mere change of opinion, but where the grant was contrary to a binding Supreme Court ruling on the same issue, the Revenue could withdraw the concession for the future. The benefit already enjoyed up to the date of withdrawal was preserved in equity, while future exemption was sustained as unavailable. Case-Laws VAT and Sales Tax Mon, 03 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167714