Supreme Court: Transformer Base Stock Conversion Not Manufacturing, Appeals Dismissed

The Supreme Court of India declined to decide whether converting transformer base stock to transformer oil constitutes manufacturing, as the process was not adequately explained by the appellants. The appeals were dismissed without costs awarded.

---

---

The Supreme Court of India was asked to decide if converting transformer base stock to transformer oil amounts to manufacture. The court found that the process of conversion was not clearly described by the appellants, so they declined to make a decision and dismissed the appeals. No costs were awarded.

---