https://www.taxtmi.com/caselaws?id=128924 Conversion of oil into hydrogenated oil or vanaspati was treated as manufacture under section 2(ff) because the process produced a commodity with a distinct commercial identity, common parlance meaning, and separate use from raw oil. The Court distinguished earlier authority on whether hydrogenated oil remained oil for a different statutory purpose and held that it did not control the present sales tax question. Oil purchased for use in that manufacturing process was therefore liable to purchase tax under section 4. en-us Thu, 26 Mar 1964 00:00:00 +0530 Mon, 15 Apr 2013 11:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128924 Conversion of oil into hydrogenated oil or vanaspati was treated as manufacture under section 2(ff) because the process produced a commodity with a distinct commercial identity, common parlance meaning, and separate use from raw oil. The Court distinguished earlier authority on whether hydrogenated oil remained oil for a different statutory purpose and held that it did not control the present sales tax question. Oil purchased for use in that manufacturing process was therefore liable to purchase tax under section 4. Case-Laws VAT and Sales Tax Thu, 26 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128924