STATE OF MAHARAHSTRA vs MAHALAXMI STORES

The Supreme Court addressed whether the process of crushing big-sized boulders into smaller stones, known as 'Gitti', constitutes 'manufacture' under Section 2(17) of the Bombay Sales Tax Act, 1959. The case revolves around whether such a physical conversion creates a new and distinct commodity with a different name, character, or use. Following established precedents, the court examined the threshold of transformation required to qualify as manufacturing for taxation purposes.