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TMI Blog1979 (3) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... s sulphur rocks from Mines and Minerals Trading Corporation. He then manufactures sulphur rolls from it. The assessee solicited the opinion of the Commissioner of Sales Tax as to whether sulphur rolls sold by it were minerals covered by Notification No. ST-II-4949/X-10(2)-74 dated 30th May, 1975, or an unclassified item. The relevant part of the notification runs thus: "1. All kinds of minerals, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a natural mineral, for it is found to exist either in a free condition in volcanic regions or in the form of sulphide and sulphates. The question is as to whether sulphur rolls which have been obtained by the process detailed earlier would continue to fall within the description of "all kinds of minerals". Now, the mere casting of the sulphur rocks into rolls will not alter its character for no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls by purification of rock sulphur by the assessee. In the case of State of Tamil Nadu v. Pyare Lal Malhotra[1976] 37 S.T.C. 319 (S.C.); A.I.R. 1976 S.C. 800., it was held that, although under the law of sales tax, the taxable event is the sale and not the manufacture of goods, yet if it becomes necessary to decide as to whether a new commercial commodity has come into existence so as to attract t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rolls are really nothing else but a purified form of rock sulphur. In such a situation, the decision of the Supreme Court in the case of Tungabhadra Industries Ltd., Kurnool v. Commercial Tax Officer[1960] 11 S.T.C. 827 (S.C.). is applicable. In that case, the question was whether hydrogenated groundnut oil was different from groundnut oil. It was held that inasmuch as the process of hydrogenatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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