https://www.taxtmi.com/caselaws?id=128854 Conversion of oil-seeds into oil through another person's mill on labour charges was treated as manufacture for sales tax purposes, because a person need not perform the physical crushing himself or use his own machinery or premises. Where the work is done to the assessee's order under a contract other than purchase, the mill owner acts only as a hireling or agent, and the assessee is treated as the manufacturer. Linseed oil was also treated as edible oil within the exemption notification dated 8 June 1948 under the U.P. Sales Tax Act, following an earlier construction accepted by the Court. en-us Tue, 15 Oct 1963 00:00:00 +0530 Fri, 12 Apr 2013 12:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128854 Conversion of oil-seeds into oil through another person's mill on labour charges was treated as manufacture for sales tax purposes, because a person need not perform the physical crushing himself or use his own machinery or premises. Where the work is done to the assessee's order under a contract other than purchase, the mill owner acts only as a hireling or agent, and the assessee is treated as the manufacturer. Linseed oil was also treated as edible oil within the exemption notification dated 8 June 1948 under the U.P. Sales Tax Act, following an earlier construction accepted by the Court. Case-Laws VAT and Sales Tax Tue, 15 Oct 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128854