https://www.taxtmi.com/caselaws?id=155931 Refining crude cotton seed oil into refined oil constitutes manufacture under section 2(17) of the Bombay Sales Tax Act, 1959, because Explanation II expressly includes refining of oil. That definition was retrospectively amended by Act No. 9 of 1989 with effect from 1 January 1960, so the deeming provision applied to the relevant period. As a result, the process could not be excluded from manufacture for purposes of resale treatment and purchase tax liability, and the issue was answered against the assessee and in favour of the Revenue. en-us Wed, 08 Aug 1990 00:00:00 +0530 Fri, 13 Jan 2017 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155931 Refining crude cotton seed oil into refined oil constitutes manufacture under section 2(17) of the Bombay Sales Tax Act, 1959, because Explanation II expressly includes refining of oil. That definition was retrospectively amended by Act No. 9 of 1989 with effect from 1 January 1960, so the deeming provision applied to the relevant period. As a result, the process could not be excluded from manufacture for purposes of resale treatment and purchase tax liability, and the issue was answered against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Wed, 08 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155931