https://www.taxtmi.com/caselaws?id=271077 Crushing stone boulders into blue metal jelly was held not to amount to manufacture because the activity did not produce a commercially different and distinct commodity; the stone retained its essential identity, so input tax credit on capital goods and spares was unavailable and the reversal of credit with consequential levy was upheld. The writ petitions were also not entertained because the dispute depended on factual appraisal of the nature of the activity and supporting documents, matters more appropriately pursued before the statutory appellate authority rather than in writ jurisdiction. The impugned assessment orders, tax and penalty therefore remained undisturbed. en-us Tue, 24 Nov 2015 00:00:00 +0530 Tue, 17 Jan 2017 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271077 Crushing stone boulders into blue metal jelly was held not to amount to manufacture because the activity did not produce a commercially different and distinct commodity; the stone retained its essential identity, so input tax credit on capital goods and spares was unavailable and the reversal of credit with consequential levy was upheld. The writ petitions were also not entertained because the dispute depended on factual appraisal of the nature of the activity and supporting documents, matters more appropriately pursued before the statutory appellate authority rather than in writ jurisdiction. The impugned assessment orders, tax and penalty therefore remained undisturbed. Case-Laws VAT and Sales Tax Tue, 24 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271077