https://www.taxtmi.com/caselaws?id=151111 Adding scent to ordinary til oil did not change its essential character or create a new commercial commodity, so the process was not treated as manufacture. The court applied a common-sense test of transformation and found no positive material showing that the oil had become a different product in trade. On that basis, scented til oil was held not to amount to perfumed hair-oil for manufacture purposes, and the reference was answered in favour of the assessee. en-us Thu, 29 Jan 1976 00:00:00 +0530 Thu, 30 May 2013 15:20:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151111 Adding scent to ordinary til oil did not change its essential character or create a new commercial commodity, so the process was not treated as manufacture. The court applied a common-sense test of transformation and found no positive material showing that the oil had become a different product in trade. On that basis, scented til oil was held not to amount to perfumed hair-oil for manufacture purposes, and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 29 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151111