TaxTMI 
TaxTMI 
2000 (2) TMI 820
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....pplied by the respondent-dealer to produce gypsum powder at the quarry site can be considered to be an activity of manufacture so that he can avail the benefit of concessional rate of tax on the purchases made by him under section 5-C of the Rajasthan Sales Tax Act, 1954. It is the case of the dealer that he purchased gypsum from quarry owner by giving a declaration under section 5-C to the effect....
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....rnover in question. The order has been affirmed by the Rajasthan Tax Board, vide its order under revision dated September 30, 1998. 4.. There is not much controversy between the parties that whenever gypsum is converted into fine powder after dehydrating the same by different grindings, it amounts to process of manufacture as the plaster and gypsum are qualitatively different commodities, if test....
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....psum plaster consisting of a fine, white powder, calcium sulfate hemihydrate, or semihydrate CaSo4½H2o, which hardens when moistened and allowed to dry. Plaster of paris is prepared by heating calcium sulfate dihydrate. With an additive to retard the set, it is called wall, or hard wall, plaster. 7.. These explanations disclose that when gypsum in natural state, by dehydration, partial or ....