https://www.taxtmi.com/caselaws?id=157692 Refining raw groundnut oil into refined groundnut oil does not amount to manufacture because the process only removes non-oily impurities and does not bring a new commodity into existence. The governing test applied was whether processing created a commercially distinct product; the Court held that purification leaves the oil as groundnut oil and nothing more. On that basis, entry 16B of the Karnataka Tax on Entry of Goods into Local Areas, for Consumption, Use or Sale Therein Act, 1979 was not attracted, and the clarification treating refined groundnut oil as taxable under that entry was quashed. en-us Fri, 21 Feb 1992 00:00:00 +0530 Wed, 09 Oct 2013 16:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157692 Refining raw groundnut oil into refined groundnut oil does not amount to manufacture because the process only removes non-oily impurities and does not bring a new commodity into existence. The governing test applied was whether processing created a commercially distinct product; the Court held that purification leaves the oil as groundnut oil and nothing more. On that basis, entry 16B of the Karnataka Tax on Entry of Goods into Local Areas, for Consumption, Use or Sale Therein Act, 1979 was not attracted, and the clarification treating refined groundnut oil as taxable under that entry was quashed. Case-Laws VAT and Sales Tax Fri, 21 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157692