SUPREME COURT OF INDIA

Before:-S.P. Bharucha and V.N. Khare, JJ.

Civil Appeal No. 2287 of 1995. D/d. 11.8.1998.

Divisional Deputy Commissioner of Sales Tax and another - Appellants

Versus

Bherhaghat Mineral Industires - Respondent

M.P. General Sales Tax Act, 1958 (2 of 1959), Sections 2(j) and 2(R)(ii) - Central Excise Act, 1944 Section 21(j)

ORDER

We have read the judgment and order of the High Court under 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.

Appeal dismissed.