https://www.taxtmi.com/caselaws?id=154402 Refining used mobil-oil into reusable mobil-oil amounted to manufacture where the process produced a commercially distinct commodity. The nature of the process, whether mechanical, chemical, or otherwise, was not material once the end product differed commercially from the input waste oil. On the facts, refining and adding chemicals transformed used mobil-oil into reusable mobil-oil, so the product was liable to sales tax on sale. en-us Sun, 16 Mar 1986 00:00:00 +0530 Mon, 19 Aug 2013 17:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154402 Refining used mobil-oil into reusable mobil-oil amounted to manufacture where the process produced a commercially distinct commodity. The nature of the process, whether mechanical, chemical, or otherwise, was not material once the end product differed commercially from the input waste oil. On the facts, refining and adding chemicals transformed used mobil-oil into reusable mobil-oil, so the product was liable to sales tax on sale. Case-Laws VAT and Sales Tax Sun, 16 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154402