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TMI Blog2000 (3) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... 56 of 1993 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... erent 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, the Tribunal, by majority, upheld the view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 into taxation are enumerated in Entry 40 of the notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 goods to be identified differently for the purposes of sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e boulders offered for sale in the market, yet it cannot be presumed that Entry 40 of the notification is intended to describe the same as not stone at all. In fact the term 'stone' is wide enough to include the various forms such as gitti, kankar, stone ballast. In that view of the matter, we think that the view taken by the majority of the Tribunal and affirmed by the High Court stands to reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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