https://www.taxtmi.com/caselaws?id=153336 Extraction of crude oil, together with separation and de-emulsification up to the stage of supply for further refining, was treated as manufacture because section 2(17) of the Bombay Sales Tax Act, 1959 defines manufacture broadly to include extracting, altering and processing. The court treated drilling, extraction, purification and forwarding for refining as one integrated business operation, not as separate disconnected steps. On that basis, goods used in the integrated manufacturing process were eligible for set-off under rule 41 of the Bombay Sales Tax Rules, 1959, including tax paid on parts of drilling rigs used in the oil-extraction operation. en-us Tue, 22 Sep 1981 00:00:00 +0530 Mon, 22 Jul 2013 16:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153336 Extraction of crude oil, together with separation and de-emulsification up to the stage of supply for further refining, was treated as manufacture because section 2(17) of the Bombay Sales Tax Act, 1959 defines manufacture broadly to include extracting, altering and processing. The court treated drilling, extraction, purification and forwarding for refining as one integrated business operation, not as separate disconnected steps. On that basis, goods used in the integrated manufacturing process were eligible for set-off under rule 41 of the Bombay Sales Tax Rules, 1959, including tax paid on parts of drilling rigs used in the oil-extraction operation. Case-Laws VAT and Sales Tax Tue, 22 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153336