Quarried stones that are simply crushed into different sizes, cannot be treated as a new mineral product, as there is no change in the fundamental nature of the mineral, and hence the Tamil Nadu Prevention of illegal Mining, Transportation and Storage of Minerals and Mineral Dealers Rules, 2011, would apply to them.
[M/S. Sri Veknataramanaswamy Blue Metals Versus The District Collector & Another,
CDJ 2014 MHC 2215]
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