https://www.taxtmi.com/caselaws?id=43377 Crushing dolomite lumps into chips and powder did not amount to manufacture because the process did not create a commercially different or distinct commodity; the material remained dolomite with only its form changed. Mere alteration in shape, without change in basic character, composition, or commercial identity, was insufficient to deny tax-paid goods deduction or sales tax notification exemption. The higher sale price was attributable to crushing, packing, loading, and transport expenses, not to emergence of a new product, so the assessee was entitled to the deduction and exemption. en-us Fri, 10 Apr 1987 00:00:00 +0530 Thu, 17 Jun 2010 16:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43377 Crushing dolomite lumps into chips and powder did not amount to manufacture because the process did not create a commercially different or distinct commodity; the material remained dolomite with only its form changed. Mere alteration in shape, without change in basic character, composition, or commercial identity, was insufficient to deny tax-paid goods deduction or sales tax notification exemption. The higher sale price was attributable to crushing, packing, loading, and transport expenses, not to emergence of a new product, so the assessee was entitled to the deduction and exemption. Case-Laws VAT and Sales Tax Fri, 10 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43377