Supreme Court · 2002 INSC 485 · Decided 20 November 2002
State of Maharashtra v. Mahalaxmi Stores
- Court
- Supreme Court of India
- Citation
- 2002 INSC 485 · [2002] SUPP. 4 S.C.R. 292
- Case number
- CIVIL APPEAL No. 9157/1995
- Decided
- 20 November 2002
- Bench
- S.S.M. QUADRI, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Bombay Sales Tax Act, 1959: S.2(17)- 'Manufacture '-Stone boulders-Crushed into 'gitti '­ C Assessee 's contention that converting boulders into gitti does not involve any manufacturing process accepted by Tribunal-On reference, High Court holding that conversion of boulders into 'gitti' did High Court. D Commissioner of Sales Tax, Uttar Pradesh v. Lal Kunwa Stone (P.) Ltd, [2000) 3 sec 525, relied on. Kher Stone Crusher v. General Manager, District Industries Centre, Jabalpur and Anr., (79, S.T.C. 149), overruled. E Deputy Commissioner of Sales Tax, v. Pio Food Packers, (46 S.T.C.
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