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TMI Blog2000 (2) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... site can be considered to be an activity of manufacture so that he can avail the benefit of concessional rate of tax on the purchases made by him under section 5-C of the Rajasthan Sales Tax Act, 1954. It is the case of the dealer that he purchased gypsum from quarry owner by giving a declaration under section 5-C to the effect that gypsum will be used as raw material for manufacturing another co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Board, vide its order under revision dated September 30, 1998. 4.. There is not much controversy between the parties that whenever gypsum is converted into fine powder after dehydrating the same by different grindings, it amounts to process of manufacture as the plaster and gypsum are qualitatively different commodities, if tested on the touch stone of functional utility. 5.. It was point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lfate hemihydrate, or semihydrate CaSo4 H2o, which hardens when moistened and allowed to dry. Plaster of paris is prepared by heating calcium sulfate dihydrate. With an additive to retard the set, it is called wall, or hard wall, plaster. 7.. These explanations disclose that when gypsum in natural state, by dehydration, partial or completely, it changes its character and also in its functional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Revision No. 701 of 1999 decided on January 13, 2000. 9.. As a result in the facts and circumstances considering the finding recorded by the appellate authority in respect of process employed by the petitioner and the end-product brought into existence by the petitioner is of distinct functional utility and distinct identity were right in holding the process in question to be a process o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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