https://www.taxtmi.com/caselaws?id=104491 Under the U.P. Trade Tax Act, refined oil produced from crude oil by alkali treatment, bleaching and deodorising was treated as manufactured goods because the statutory definition of manufacture included processing and treatment that brought about a substantial change in character and marketability. The scheme also allowed multistage taxation, so tax paid on purchase of crude oil did not exhaust liability or bar tax on the sale of the refined oil. The stated ratio is that processed goods falling within a broad manufacture definition may be taxed at both purchase and sale stages where the Act so provides. en-us Thu, 03 Sep 1998 00:00:00 +0530 Thu, 01 May 2014 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104491 Under the U.P. Trade Tax Act, refined oil produced from crude oil by alkali treatment, bleaching and deodorising was treated as manufactured goods because the statutory definition of manufacture included processing and treatment that brought about a substantial change in character and marketability. The scheme also allowed multistage taxation, so tax paid on purchase of crude oil did not exhaust liability or bar tax on the sale of the refined oil. The stated ratio is that processed goods falling within a broad manufacture definition may be taxed at both purchase and sale stages where the Act so provides. Case-Laws VAT and Sales Tax Thu, 03 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104491