https://www.taxtmi.com/caselaws?id=150869 Hand-blending of two grades of lubricating oils did not amount to manufacture because the process did not bring into existence a new or commercially different commodity; the oils remained in liquid form and the department failed to show any change in form, character, or nature. On that basis, the sale of the mixed oil qualified as resale under section 2(26) of the Bombay Sales Tax Act, 1959, since resale covers purchased goods sold in the same form or without any process resulting in manufacture. The burden to prove manufacture rested on the department, and it was not discharged. en-us Mon, 17 Feb 1975 00:00:00 +0530 Thu, 23 May 2013 17:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150869 Hand-blending of two grades of lubricating oils did not amount to manufacture because the process did not bring into existence a new or commercially different commodity; the oils remained in liquid form and the department failed to show any change in form, character, or nature. On that basis, the sale of the mixed oil qualified as resale under section 2(26) of the Bombay Sales Tax Act, 1959, since resale covers purchased goods sold in the same form or without any process resulting in manufacture. The burden to prove manufacture rested on the department, and it was not discharged. Case-Laws VAT and Sales Tax Mon, 17 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150869