https://www.taxtmi.com/caselaws?id=156230 Manufacture under the Bengal Finance (Sales Tax) Act, 1941 requires the emergence of a commercially distinct commodity with a different character, identity or use from the raw material, and the Tribunal applied that test to hold that neutralisation, bleaching and deodorisation of coconut oil produced refined coconut oil fit for biscuit manufacture. On that basis, the applicant was entitled to include coconut oil in the manufacturing column of the registration certificate under the state sales tax law. The Tribunal also held that it lacked jurisdiction to finally decide the prayer concerning amendment of the registration certificate under the Central Sales Tax Act, 1956, because that Act was not within its statutory schedule, and sent the matter back to the High Court for that limited purpose. en-us Fri, 26 Apr 1991 00:00:00 +0530 Mon, 16 Sep 2013 16:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156230 Manufacture under the Bengal Finance (Sales Tax) Act, 1941 requires the emergence of a commercially distinct commodity with a different character, identity or use from the raw material, and the Tribunal applied that test to hold that neutralisation, bleaching and deodorisation of coconut oil produced refined coconut oil fit for biscuit manufacture. On that basis, the applicant was entitled to include coconut oil in the manufacturing column of the registration certificate under the state sales tax law. The Tribunal also held that it lacked jurisdiction to finally decide the prayer concerning amendment of the registration certificate under the Central Sales Tax Act, 1956, because that Act was not within its statutory schedule, and sent the matter back to the High Court for that limited purpose. Case-Laws VAT and Sales Tax Fri, 26 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156230