Law: Sales Tax Act, 1990

Section:

Sales tax----Manufacture---Crushing dolomite lumps into chips and powder---Not a process of manufacture-----No new commercial commodity produced --­Madhya Pradesh General Sales Tax Act, 1958 (2 of 1959), S.2(j), (r)(ii)--­Notification No.3326-1381/V-ST, dated October 11, 1977---Central Sales Tax Act, 1956. From the decision of the Madhya Pradesh High Court (see Bheraghat Mineral Industries v. Divisional Deputy Commissioner of Sales Tax (1990) 79 STC 156 (Apex.) to the effect that there was no "manufacture" as defined in section 2(j) of the Madhya Pradesh General Sales Tax Act, 1958, and Notification No.3326-1381/V-ST, dated October 11, 1977, in crushing dolomite lumps into chips and powder and the respondent was justified in deducting from his turnover of sales of dolomite chips and powder the price of dolomite lumps purchased from registered dealers, on payment of full sales tax, under section 2(r)(ii) and under the…

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