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2014 (6) TMI 882 - HC - VAT and Sales TaxManufacturing activity or not - Held that:- It is clear that the processes of producing, making, extracting, alternating, ornamenting, finishing or otherwise processing, treating or adapting of any goods fall within the meaning of the term "manufacture". But it may be pointed out that every type of variation of the goods or finishing of goods would not amount to manufacture unless it results in emergence of new commercial commodity. In the instant case, the very nature of the activity does not result in manufacture because no new commercial commodity comes into existence. - Both the issues referred to this Court is held against the applicant and it is held that the learned Tribunal has not committed any error in concluding that the activity of the applicant resulted in production of different commercial commodities or commodities known differently in common parlance and as learned Tribunal has not committed any in holding that as a result of the amendment made in the definition of manufacture in Section 2(16) of the Act on 1.4.1989, activity of the applicant of preparing smaller size of the rough stone from larger size of the rough stone without any polishing, by hammering and cutting would amount to manufacturing activity under the provisions of the Act as is stood after the amendment. - Reference is disposed of.
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