https://www.taxtmi.com/caselaws?id=127156 Mere boiling of butter into ghee was not a "process" within Section 5(1)(b) of the Bombay Sales Tax Act, because the term was construed in its ordinary sense and did not extend to simple clarification without added ingredients or manufacture. The Court also held that turnover from the alleged processing activity could not be combined with general turnover under Section 5(1)(c), as the Act contained no express authority for such aggregation and taxing provisions must be strictly construed. The assessment was therefore unsustainable, both because the activity was not taxable as processing and because the turnovers could not be merged to create liability at the lower threshold. en-us Sat, 01 Sep 1951 00:00:00 +0530 Sat, 27 Jul 2013 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127156 Mere boiling of butter into ghee was not a "process" within Section 5(1)(b) of the Bombay Sales Tax Act, because the term was construed in its ordinary sense and did not extend to simple clarification without added ingredients or manufacture. The Court also held that turnover from the alleged processing activity could not be combined with general turnover under Section 5(1)(c), as the Act contained no express authority for such aggregation and taxing provisions must be strictly construed. The assessment was therefore unsustainable, both because the activity was not taxable as processing and because the turnovers could not be merged to create liability at the lower threshold. Case-Laws VAT and Sales Tax Sat, 01 Sep 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127156