https://www.taxtmi.com/caselaws?id=437841 The High Court upheld the decisions of the lower authorities, ruling that crushing boulders into small pieces does not amount to manufacturing under Section 14(1AC) of the Madhya Pradesh Value Added Tax Act. The Court emphasized that this process does not result in the creation of a new commercial commodity and cited legal precedents to support its decision. Additionally, the Court clarified that the appellant was not entitled to an Input Tax Rebate on diesel used in the crushing activity. The appeal was dismissed as the Court found no substantial question of law. 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 The High Court upheld the decisions of the lower authorities, ruling that crushing boulders into small pieces does not amount to manufacturing under Section 14(1AC) of the Madhya Pradesh Value Added Tax Act. The Court emphasized that this process does not result in the creation of a new commercial commodity and cited legal precedents to support its decision. Additionally, the Court clarified that the appellant was not entitled to an Input Tax Rebate on diesel used in the crushing activity. The appeal was dismissed as the Court found no substantial question of law. Case-Laws VAT and Sales Tax Tue, 02 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437841