https://www.taxtmi.com/caselaws?id=157663 Refilling LPG from bulk cylinders into smaller tins with a pump and adaptor did not amount to manufacture because the process did not change the substance or essential character of the gas. The bulk and packed goods remained LPG, and the use of a special device or a different trade description did not create a new commercial commodity. The controlling test was whether processing caused such a vital change that the original article lost its identity; that test was not met. The sales of the refilled smaller packs were therefore not sales of a new commercial commodity. en-us Wed, 20 Jan 1993 00:00:00 +0530 Wed, 09 Oct 2013 12:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157663 Refilling LPG from bulk cylinders into smaller tins with a pump and adaptor did not amount to manufacture because the process did not change the substance or essential character of the gas. The bulk and packed goods remained LPG, and the use of a special device or a different trade description did not create a new commercial commodity. The controlling test was whether processing caused such a vital change that the original article lost its identity; that test was not met. The sales of the refilled smaller packs were therefore not sales of a new commercial commodity. Case-Laws VAT and Sales Tax Wed, 20 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157663