2000 (3) TMI 58

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....vil) No. 5638 of 1999, S. T. R. No. 656 of 1993 - -<br>CST, VAT & Sales Tax<br>S. Rajendra Babu and S.N. Phukan, JJ. Dhruv Agrawal and Praveen Kumar, Advocates, for the respondents. Adarsh Kumar Goel, Additional Advocate-General of U.P. (Ms. Niti Dikshit, Pradeep Misra, Kavin Gulati and S.N. Bhatt, Advocates, with him), for the appellant. [Judgment per : Rajendra Babu, J.]. - We are conce....

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....ed by him is physically and chemically not different from the original goods. The assessing authority rejected the contention of the dealer. On appeal, the Assistant Commissioner of Sales Tax noticed that the trader had neither manufactured gitti nor has sold it having crushed boulders into small stones and dust. He is of the view that tax was not attracted on both transactions. On second appeal, ....

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....ng, extracting, altering, ornamenting, finishing or otherwise processing, treating or adopting any goods. Thus it was submitted that the definition used for the purpose of manufacture in the Act makes it very clear that every activity in relation to goods not only altering the same but also processing of the same has also been included. 4. Here in the present case, the goods that are brought in....

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....iew by the decision of State of Tamil Nadu v. Pyare Lal Malhotra, 1978 (2) SCC 552. What is to be seen in the present case is whether stone gitti, chips, etc. continue to be identifiable with the stone boulders, which have been bought by the dealer. 5. The view taken by the Tribunal as affirmed by the High Court is that the goods continue to be stone and they are not commercially different good....