https://www.taxtmi.com/caselaws?id=159893 Mixing methyl alcohol with distilled water in a fixed proportion and at a specified temperature for aviation use produced a product with a distinct commercial identity and specialised use. Because the resulting water-methanol mixture was not suitable for ordinary purposes and had a different nature, character and market identity from the original input, it was treated as a new commercial commodity. The process therefore fell within the wide meaning of manufacture under section 2(e-1) of the U.P. Trade Tax Act, 1948. The item was held taxable as an unclassified good rather than as methyl alcohol, and the assessee succeeded on classification and tax liability. en-us Tue, 15 Sep 1998 00:00:00 +0530 Tue, 03 Dec 2013 16:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159893 Mixing methyl alcohol with distilled water in a fixed proportion and at a specified temperature for aviation use produced a product with a distinct commercial identity and specialised use. Because the resulting water-methanol mixture was not suitable for ordinary purposes and had a different nature, character and market identity from the original input, it was treated as a new commercial commodity. The process therefore fell within the wide meaning of manufacture under section 2(e-1) of the U.P. Trade Tax Act, 1948. The item was held taxable as an unclassified good rather than as methyl alcohol, and the assessee succeeded on classification and tax liability. Case-Laws VAT and Sales Tax Tue, 15 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159893