https://www.taxtmi.com/caselaws?id=151609 Mixing distilled water with methanol in exact proportions and selling the product as Methimix was treated as manufacture under section 2(17) of the Bombay Sales Tax Act, 1959 because the process produced a commercially different commodity. The court applied a broad reading of manufacture, covering producing, making, altering, treating or adapting goods, but focused on whether the result was a new commercial product. Laboratory testing, a specific aviation use as a power augmentation fluid, and sale under a distinct trade name supported that conclusion. The earlier hand-blending of oil decision was distinguished because no new commercial commodity had been shown there. en-us Mon, 03 Apr 1978 00:00:00 +0530 Fri, 07 Jun 2013 18:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151609 Mixing distilled water with methanol in exact proportions and selling the product as Methimix was treated as manufacture under section 2(17) of the Bombay Sales Tax Act, 1959 because the process produced a commercially different commodity. The court applied a broad reading of manufacture, covering producing, making, altering, treating or adapting goods, but focused on whether the result was a new commercial product. Laboratory testing, a specific aviation use as a power augmentation fluid, and sale under a distinct trade name supported that conclusion. The earlier hand-blending of oil decision was distinguished because no new commercial commodity had been shown there. Case-Laws VAT and Sales Tax Mon, 03 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151609