https://www.taxtmi.com/caselaws?id=203415 Cleaning used mobil oil by heating and treatment with sulphuric acid and phirfull did not amount to manufacture because the oil retained its essential character and no new commercial commodity came into existence. The process merely removed impurities, so the cleaned oil continued to fall within the entry for oil and not within old, discarded or unserviceable goods. On that reasoning, purchase tax under Section 3AAAA was inapplicable, and the sale of the cleaned mobil oil was not taxable as a manufactured product. en-us Tue, 27 Oct 2009 00:00:00 +0530 Mon, 15 Sep 2025 17:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203415 Cleaning used mobil oil by heating and treatment with sulphuric acid and phirfull did not amount to manufacture because the oil retained its essential character and no new commercial commodity came into existence. The process merely removed impurities, so the cleaned oil continued to fall within the entry for oil and not within old, discarded or unserviceable goods. On that reasoning, purchase tax under Section 3AAAA was inapplicable, and the sale of the cleaned mobil oil was not taxable as a manufactured product. Case-Laws VAT / Sales Tax Tue, 27 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203415