https://www.taxtmi.com/caselaws?id=183872 Crushing stone boulders into bajri or gitti constitutes manufacture for sales tax purposes where the process produces a commercially distinct commodity with a different name, use and market identity. Although the crushed goods retain basic stone attributes, their separate commercial recognition and utility make them independently taxable at the first-sale stage. Exemption from registration or levy based on royalty payment or prior taxation requires proof of the statutory and regulatory conditions before the assessing authority. Payment of royalty or an unsubstantiated claim of prior tax payment does not automatically establish exemption; prescribed evidence must be produced. en-us Fri, 26 Mar 1999 00:00:00 +0530 Thu, 23 Jun 2016 17:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183872 Crushing stone boulders into bajri or gitti constitutes manufacture for sales tax purposes where the process produces a commercially distinct commodity with a different name, use and market identity. Although the crushed goods retain basic stone attributes, their separate commercial recognition and utility make them independently taxable at the first-sale stage. Exemption from registration or levy based on royalty payment or prior taxation requires proof of the statutory and regulatory conditions before the assessing authority. Payment of royalty or an unsubstantiated claim of prior tax payment does not automatically establish exemption; prescribed evidence must be produced. Case-Laws VAT and Sales Tax Fri, 26 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183872