2003 (4) TMI 528

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....after paying tax, therefore, the gitti made out of such bricks, was not liable to tax. Assessing authority levied tax on the gitti on the ground that the conversion of bricks into gitti was manufacturing process and the applicant being a manufacturer, was liable to tax on the gitti. First appeal filed by the applicant was rejected. Applicant filed second appeal before the Tribunal which was also rejected. 3.. I have heard Sri P. Agarwal, learned counsel for the applicant and learned Standing Counsel. 4.. The short question is whether the conversion of bricks into a small pieces which is commonly called as gitti amounts to manufacturing and the applicant being a manufacturer, is liable to tax on the sale of such gitti though the tax has be....

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....esent case is whether stone, gitti, chips, etc., continue to be identifiable with the stone boulders, which have been bought by the dealer. ........In the present case, however, stone, as such, and gitti and articles of stones are all of similar nature though by size they may be different. Even if gitti, kankar, stone-ballast, etc., may all be looked upon as separate in commercial character from stone boulders offered for sale in the market, yet it cannot be presumed that entry 40 of the notification is intended to describe the same as not stone at all. In fact the term 'stone' is wide enough to include the various forms such as gitti, kankar, stone-ballast. In that view of the matter, we think that the view taken by the majority of the Tr....