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supreme court stone crusher rules

In CST vs. Lal Kunwa Stone Crusher P Ltd., 2000 3 SCC 525, the Court was considering liability of Trade Tax on stone chips, gittis and stone ballast. The question raised before the Court was, as to whether, the stone gittis, sand chips and dust continue to be stone grits, chips and dust or after crushing them, they get converted into a new

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