https://www.taxtmi.com/caselaws?id=45387 Under sales tax law, processed goods are taxable again only if processing produces a distinct commercial commodity with a separate identity. The text explains that the statutory concept of manufacture is broad and may include processing or alteration, but tax is levied on distinct goods, not merely on the substance from which they are made. Applying that principle, stone boulders crushed into gitti, stone chips and dust remain within the description of stone under the relevant notification, because the entry is wide enough to cover those forms and they do not become commercially different commodities. Accordingly, such crushed stone products are not separately taxable as new goods. en-us Tue, 14 Mar 2000 00:00:00 +0530 Sat, 20 Dec 2025 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45387 Under sales tax law, processed goods are taxable again only if processing produces a distinct commercial commodity with a separate identity. The text explains that the statutory concept of manufacture is broad and may include processing or alteration, but tax is levied on distinct goods, not merely on the substance from which they are made. Applying that principle, stone boulders crushed into gitti, stone chips and dust remain within the description of stone under the relevant notification, because the entry is wide enough to cover those forms and they do not become commercially different commodities. Accordingly, such crushed stone products are not separately taxable as new goods. Case-Laws VAT / Sales Tax Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45387