https://www.taxtmi.com/caselaws?id=160753 Blending refined, bleached and deodorised coconut oil with perfumes, followed by filtration and packing, was treated as manufacture because the statutory definition included blending and no exclusion applied. The resulting product was commercially distinct in trade parlance from the raw material, making it a new commercial commodity for sales tax purposes. On that basis, the dealer also satisfied the conditions for a provisional certificate under the West Bengal Sales Tax Rules, 1995, as the manufacturing intention requirement was met. Relief was therefore linked to issuance of the provisional certificate for the limited period before commencement of manufacturing and registration. en-us Fri, 29 Jan 1999 00:00:00 +0530 Tue, 24 Dec 2013 12:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160753 Blending refined, bleached and deodorised coconut oil with perfumes, followed by filtration and packing, was treated as manufacture because the statutory definition included blending and no exclusion applied. The resulting product was commercially distinct in trade parlance from the raw material, making it a new commercial commodity for sales tax purposes. On that basis, the dealer also satisfied the conditions for a provisional certificate under the West Bengal Sales Tax Rules, 1995, as the manufacturing intention requirement was met. Relief was therefore linked to issuance of the provisional certificate for the limited period before commencement of manufacturing and registration. Case-Laws VAT and Sales Tax Fri, 29 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160753