9911796707
TMI Blog2012 (12) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... , S.T.A. Nos.562-567/2011, S.T.A. Nos.568-573/2011, S.T.A. No.576/2011, S.T.A. Nos.577-580/2011, S.T.A. Nos.587-590/2011, S.T.A. Nos.591-597/2011 and S.T.A. Nos.598-599/2011 JUDGMENT K. Sreedhar Rao J., 1. Though these matters are listed for hearing, by consent of parties the appeals are heard on merits. The substantial question of law that arises for consideration in these appeals is as under: Whether the rough granite purchased by a dealer and the sale, the same after cutting and polishing into granite tiles, whether such a process amount to manufacture and that the said product constitute a different commodity to at tract Sales Tax u/S 5 of the Sales Tax Act? - - - 2. The counsel for the appellant/assessee reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under: The stones are larger granite blocks purchased by its petitioner, eve when cut to the sizes to the requirement of the customers including as regards its thickness or polishing it continues to be a granite block. May be a smaller or thinner size, but it would continue to be a granite block however polished it may be. Even though it may be used as a building material, the granite block does not cease to be a granite block. Therefore, no manufacturing activity is involved. The finding recorded in this regard is perfectly in order. - - - 5. In view of the above decisions, cutting the granite blocks into small sizes and polishing them as tiles does not amount to manufacturing process to attract Sales Tax u/S 5 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : 26.04.2013 ORDER ON I.A. NO.2/2013 The present application is filed by the respondent- State seeking to correct the typographical error crept at page no s.2,3,4,5,6,7,8 and 9 in the order dated 04.12.2012 passed in W.A. Nos.57 5-575/2011 and connected S.T.As. It is mentioned in the memorandum of facts annexed to the application that an error has crept in the pages mentioned in the application in respect of the date of order impugned in the respective appeals. According to the respondent-Government, the order at the said pages are to be read as 22.02.2011 in S.T.A. Nos.581-586/2011, 543-549/2011; to be read as dated 24.02.2011 in S.TA. Nos.556- 557/2011; to be read as dated 26.02.2011 in S.T.A. Nos.558- 561/2011; to be rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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