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2001 PTD 1908

DIVISIONAL DEPUTY COMMISSIONER OF SALES TAX and another vs BHERAGHAT MINERAL INDUSTRIES

Petitioner: DIVISIONAL DEPUTY COMMISSIONER OF SALES TAX and another VS Respondent: BHERAGHAT MINERAL INDUSTRIES

Court: Supreme Court of Pakistan Decision Date: 1998-08-11

Full Judgment Text & Judicial Ruling

Court Name: Supreme Court of India Judge(s): V. N. Khare, S. P. Bharucha Title:DIVISIONAL DEPUTY COMMISSIONER OF SALES TAX and another vs

BHERAGHAT MINERAL INDUSTRIES Case No.: Civil Appeal No.2287 of 1995 Petition No.4006 of 1986 Date of Judgment:1998-08-11 Reported As: 2001 PTD 1908 Result: Appeal dismissed Judgment ORDER We have read the judgment and order of the High Court under (see (1990) 79 STC 156. (MP) (Appx.) 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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