SUPREME COURT OF INDIA

 

Divisional Deputy Commissioner of Sales Tax

 

Vs.

Bherhaghat Mineral Industries

 

C.A.No.2287 of 1995

 

(S.P.Bharucha and V.N.Khare JJ.)

 

11.08.1998

 

ORDER

 

The Text below is only a summarized version of the order pronounced

 

Supreme Court concluded that crushing of dolomite lumps into chips and powder is not process of manufacture that brings about a new commercial activity.