1993 (10) TMI 323

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....ct, 1954, against the order of the Sales Tax Tribunal dated January 4, 1988 and the following questions have been raised as questions of law: (i) Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that the process of excavating of stones from mines and dressing them would amount to manufacture? (ii) Whether, in the facts and circumstances of the case, ....

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....on of "manufacture" under section 2(k) includes any process or manner of producing, collecting, extracting, preparing or making any goods. The above definition is not an exhaustive one but contemplates a change which may be in physical or in chemical nature of the commodity. There must be a different commodity brought into existence by process, manual, mechanical or chemical which may not even ....

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....o be seen that the blocks and slabs are having a different commercial name in common and commercial parlance. Blocks are the basic raw material from which the slabs or other smaller pieces are cut and are reduced in size and it is not only the sizes which have been reduced but the slabs have been cut by a process, into smaller pieces having definite length and breadth and even the thickness has al....