https://www.taxtmi.com/caselaws?id=161056 Bottling LPG from bulk storage into cylinders does not constitute manufacture under the West Bengal Sales Tax Act, 1994 because it creates no new and distinct commercial article with a different name, character or use. Transfer into cylinders for transport and consumption, without chemical or commercial transformation, does not satisfy the statutory test; unsupported claims of mercaptan blending do not alter that position. The prescribed revision mechanism permits only two revisional tiers, from the Commercial Tax Officer to the Assistant Commissioner and then the Deputy Commissioner. The Additional Commissioner cannot exercise a third revision, and any such order is without jurisdiction and non est. en-us Fri, 22 Sep 2000 00:00:00 +0530 Tue, 31 Dec 2013 14:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161056 Bottling LPG from bulk storage into cylinders does not constitute manufacture under the West Bengal Sales Tax Act, 1994 because it creates no new and distinct commercial article with a different name, character or use. Transfer into cylinders for transport and consumption, without chemical or commercial transformation, does not satisfy the statutory test; unsupported claims of mercaptan blending do not alter that position. The prescribed revision mechanism permits only two revisional tiers, from the Commercial Tax Officer to the Assistant Commissioner and then the Deputy Commissioner. The Additional Commissioner cannot exercise a third revision, and any such order is without jurisdiction and non est. Case-Laws VAT and Sales Tax Fri, 22 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161056