https://www.taxtmi.com/caselaws?id=154578 Used or drained oil purchased as raw material for grease manufacture was not "lubricating oil" within Entry No. 47, because the governing test was its actual usability and not the retention of some chemical characteristics. Oil that cannot be straightaway reused or sold as lubricating oil without further processing falls outside the single-point entry. The purchase therefore belonged to the multi-point scheme, and since no tax had been paid at any earlier stage on those purchases, section 7-A of the Tamil Nadu General Sales Tax Act, 1959 applied and the purchase turnover was liable to tax. en-us Wed, 07 Aug 1985 00:00:00 +0530 Fri, 23 Aug 2013 17:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154578 Used or drained oil purchased as raw material for grease manufacture was not "lubricating oil" within Entry No. 47, because the governing test was its actual usability and not the retention of some chemical characteristics. Oil that cannot be straightaway reused or sold as lubricating oil without further processing falls outside the single-point entry. The purchase therefore belonged to the multi-point scheme, and since no tax had been paid at any earlier stage on those purchases, section 7-A of the Tamil Nadu General Sales Tax Act, 1959 applied and the purchase turnover was liable to tax. Case-Laws VAT and Sales Tax Wed, 07 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154578