2000 (2) TMI 820

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....s case is whether the process applied 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 ....

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....penalty levied in respect of the turnover 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 qualita....

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....of paris has been explained as quick-setting gypsum 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 gyp....

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....acture. Reference in this connection may be made in the matter of Commercial Taxes Officer v. Prakash Udhyog, Sales Tax Revision No. 701 of 1999 decided on January 13, 2000. 9.. As a result in the facts and circumstances considering the finding recorded by the appellate authority in respect of process employed by the petitioner and the end-product brought into existence by the petitioner is of ....