https://www.taxtmi.com/caselaws?id=437841 Crushing boulders into gitti does not amount to manufacture under the Madhya Pradesh Value Added Tax Act because the process does not create a new commercial commodity with a distinct name, character or use; the goods remain stone in commercial substance. Diesel used to run the stone crusher is not eligible for input tax rebate under Sections 14 and 14(1AC) because fuel used merely to operate machinery is not a specified input for rebate and the statutory conditions were not satisfied. The stated ratio is that size reduction alone is insufficient for manufacture, and rebate is unavailable unless the statute specifically permits it for the relevant input. en-us Tue, 02 May 2023 00:00:00 +0530 Wed, 17 May 2023 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437841 Crushing boulders into gitti does not amount to manufacture under the Madhya Pradesh Value Added Tax Act because the process does not create a new commercial commodity with a distinct name, character or use; the goods remain stone in commercial substance. Diesel used to run the stone crusher is not eligible for input tax rebate under Sections 14 and 14(1AC) because fuel used merely to operate machinery is not a specified input for rebate and the statutory conditions were not satisfied. The stated ratio is that size reduction alone is insufficient for manufacture, and rebate is unavailable unless the statute specifically permits it for the relevant input. Case-Laws VAT and Sales Tax Tue, 02 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437841