1. We have read the judgment and order of the High Court under (see (1990) 79 STC 156. (MP) (Appx.) 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.
2. There shall be no order as to costs. .