https://www.taxtmi.com/caselaws?id=149949 Filling LPG cylinders with compressed gas is treated as a manufacturing process under the Gas Cylinder Rules, 1981 because gas manufacture includes cylinder filling and transfer of compressed gas. On that basis, LPG bottling units fall within the statutory definition of an industrial undertaking under the Bombay Electricity Duty Act, 1958. The effect is that electricity consumed by such units remains subject to the lower industrial duty rate and cannot be reclassified to attract the higher 60% rate merely on the footing that the activity is non-manufacturing. en-us Thu, 06 May 2010 00:00:00 +0530 Tue, 07 Oct 2014 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149949 Filling LPG cylinders with compressed gas is treated as a manufacturing process under the Gas Cylinder Rules, 1981 because gas manufacture includes cylinder filling and transfer of compressed gas. On that basis, LPG bottling units fall within the statutory definition of an industrial undertaking under the Bombay Electricity Duty Act, 1958. The effect is that electricity consumed by such units remains subject to the lower industrial duty rate and cannot be reclassified to attract the higher 60% rate merely on the footing that the activity is non-manufacturing. Case-Laws VAT and Sales Tax Thu, 06 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149949