https://www.taxtmi.com/caselaws?id=156614 Transferring and filling bulk liquid petroleum gas into smaller cylinders did not amount to manufacture under section 2(16) of the Gujarat Sales Tax Act, 1969, because the process did not create a commercially different commodity. The court applied the test whether the process brought about a vital change in the goods' essential character, and held that L.P.G. remained L.P.G. before and after filling. As the activity merely facilitated delivery, packing and marketing without changing the identity of the product, the transactions were treated as resale and the corresponding deduction was available to the assessee. en-us Mon, 17 Jun 1991 00:00:00 +0530 Mon, 23 Sep 2013 10:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156614 Transferring and filling bulk liquid petroleum gas into smaller cylinders did not amount to manufacture under section 2(16) of the Gujarat Sales Tax Act, 1969, because the process did not create a commercially different commodity. The court applied the test whether the process brought about a vital change in the goods' essential character, and held that L.P.G. remained L.P.G. before and after filling. As the activity merely facilitated delivery, packing and marketing without changing the identity of the product, the transactions were treated as resale and the corresponding deduction was available to the assessee. Case-Laws VAT and Sales Tax Mon, 17 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156614