https://www.taxtmi.com/caselaws?id=46483 Crushing boulders into gitti does not amount to manufacture under section 2(17) of the Bombay Sales Tax Act, 1959, because manufacture requires the emergence of a new commercial commodity and not merely a change in size or form. The Court held that the process of converting stone into chips, gitti or ballast remains processing of the same goods, so the activity falls outside the statutory definition of manufacture and the answer is in favour of the assessee. en-us Wed, 20 Nov 2002 00:00:00 +0530 Thu, 25 Dec 2025 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46483 Crushing boulders into gitti does not amount to manufacture under section 2(17) of the Bombay Sales Tax Act, 1959, because manufacture requires the emergence of a new commercial commodity and not merely a change in size or form. The Court held that the process of converting stone into chips, gitti or ballast remains processing of the same goods, so the activity falls outside the statutory definition of manufacture and the answer is in favour of the assessee. Case-Laws VAT / Sales Tax Wed, 20 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46483