TMI Blog1993 (10) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, the Tribunal was justified in setting aside the levy of tax? The facts of the case are that the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paring 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 be the transformation of the original commodity. It must be known differently in common and commercial parlanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 also been reduced and this definitely would be a process of manufacture. The assessee therefore, is a manufacturer and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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