V. K. SINGHAL, J. - (1.) THE Commercial Taxes Officer, Gangapur city, has filed this revision under section 15 of the Rajasthan Sales Tax Act, 1954, against the order of the Sales Tax Tribunal dated January 4, 1988 and the following questions have raised as questions of law : (i) Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that the process of excavating of stones from mines and dressing them would amount to manufacture ? (ii) Whether, in the facts and circumstances of the case, the Tribunal was justified in setting aside the levy of tax ?
(2.) THE facts of the case are that the assessee is a dealer in stones. THE said stones are excavated from mines and cutting is being done thereon. In accordance with the Notification dated March 23, 1963 [no. F (40)FD/rt/63-2] the assessee considered himself to be a manufacturer and has effected the sale against form ST. 17. THE declaration forms so submitted were rejected by the assessing authority while finalising the assessment for the period from July 6, 1974 to July 5, 1975 and the tax at the rate of 7 per cent was levied. THE notification dated March 23, 1963, has shifted the point of tax from a manufacturer to second registered dealer and, therefore, it has to be seen as to whether the assessee is a manufacturer. THE definition of "manufacture" under section 2 (k) includes any process or manner of producing, collecting, extracting, preparing or making any goods. The above definition is not an exhaustive one but contemplates a change which may be in physical or in chemical nature of the commodity. There must be a different commodity brought into existence by process, manual, mechanical or chemical which may not even be the transformation of the original commodity. It must be known differently in common and commercial parlance. In the present case the Board of Revenue found that after excavation of the blocks it was cut into specified sizes and the process of reducing the big block of stones to smaller pieces having definite length, breadth and thickness was considered to be a process of manufacture. The Rajasthan Sales Tax Tribunal upheld the order of the Board of Revenue in special appeal. The finding which has been given by the Board of Revenue/sales Tax Tribunal is that after excavation of the stones in the form of blocks it was cut into specific sizes and in this process the big blocks of stones were reduced to smaller pieces having definite length, breadth and thickness. It is also to be seen that the blocks and slabs are having a different commercial name in common and commercial parlance. Blocks are the basic raw material from which the slabs or other smaller pieces are cut and are reduced in size and it is not only the sizes which have been reduced but the slabs have been cut by a process, into smaller pieces having definite length and breadth and even the thickness has also been reduced and this definitely would be a process of manufacture. The assessee therefore, is a manufacturer and the benefit of notification dated March 23, 1963 could be availed. The declaration forms which were submitted while effecting the sale have shifted the point of tax correctly. No illegality is found in the order of the Sales Tax Tribunal. The revision is dismissed accordingly. Petition dismissed. .;