https://www.taxtmi.com/caselaws?id=183872 Crushing stone boulders into bajri or gitti is treated as manufacture because the process creates a commercially distinct commodity with a different name, character, use and market identity; the crushed product is therefore separately taxable. The article also states that exemption from registration and levy cannot be claimed merely on the basis of royalty payment or prior taxation unless the statutory conditions and prescribed proof are established before the assessing authority. Prior payment does not by itself displace the registration and assessment requirements. 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 is treated as manufacture because the process creates a commercially distinct commodity with a different name, character, use and market identity; the crushed product is therefore separately taxable. The article also states that exemption from registration and levy cannot be claimed merely on the basis of royalty payment or prior taxation unless the statutory conditions and prescribed proof are established before the assessing authority. Prior payment does not by itself displace the registration and assessment requirements. Case-Laws VAT and Sales Tax Fri, 26 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183872