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STATE OF MAHARASHTRA Versus MAHALAXMI STORES

2002 (11) TMI 112 - SUPREME COURT OF INDIA

Manufacture - Gitti - Held that: - crushing of boulders into small size gitti does not amount to process of manufacture. - Civil Appeal No. 9157 of 1995, - Dated:- 20-11-2002 - Syed Shah Mohammed Quadri and Arijit Pasayat, JJ. Arun Pednekar, S.S. Shi .....

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Tribunal referred the following question under Section 61(1) of the Bombay Sales Tax Act, 1959 (for short, the Act ) to the High Court : Whether on the facts and circumstances of the case and on a true and correct interpretation of the provision of .....

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ur purpose, are as follows : The assessee purchases big sized stones - boulders - from registered dealers and crushes them into small sizes, known as Gitti . It approached the Commissioner of Sales Tax for determination of the question whether conver .....

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essee went in appeal before the Maharashtra Sales Tax Tribunal. The contention of the assessee that converting boulders into gitti does not involve any manufacturing process within the meaning of the Act, was accepted by the Tribunal. From that order .....

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. (47 S.T.C. 124) and Sterling Foods v. State of Karnataka & Ors. (63 S.T.C. 239), the High Court held that the conversion of boulders into gitti did not amount to manufacture . It is this view of the High Court that is assailed in this appeal by .....

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ocessing, treating or adapting any goods but does not include such manufacture or manufacturing processes as may be prescribed. 5.From a perusal of the definition, extracted above, it is clear that the processes of producing, making, extracting, alte .....

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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. 6.This Court in Commissioner of Sal .....

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