1998 INSC 0582 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.