1998 Supreme(SC) 793
S.P.BHARUCHA, V.N.KHARE
Divisional Deputy Commissioner Of Sales Tax – Appellant
Versus
Bherhaghat Mineral Industries – Respondent
JUDGMENT
S.P.BHARUCHA, J.
(1) WE have read the judgment and order of the High Court under appeal and we have heard learned counsel. We are satisfied that the crushing of dolomite lumps into chips and powder is not a process of manufacture that brings about a new commercial commodity. The view taken by the High Court must, therefore, be upheld. The appeal is dismissed. There shall be no order as to costs.
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