https://www.taxtmi.com/caselaws?id=161056 Bottling LPG into cylinders is treated as a mere transfer for transport and consumption, not as manufacture, because it does not create a new and distinct commercial article with a different name, character or use. The suggested mercaptan blending basis was rejected on the facts, as the evidence did not show that such processing occurred at the bottling plant. The article also explains that the West Bengal Sales Tax Rules provide only two revisional tiers, so a third revision before the Additional Commissioner was beyond statutory competence and without jurisdiction. On that basis, the challenge to the registration amendment and the later revisional order was rejected. 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 into cylinders is treated as a mere transfer for transport and consumption, not as manufacture, because it does not create a new and distinct commercial article with a different name, character or use. The suggested mercaptan blending basis was rejected on the facts, as the evidence did not show that such processing occurred at the bottling plant. The article also explains that the West Bengal Sales Tax Rules provide only two revisional tiers, so a third revision before the Additional Commissioner was beyond statutory competence and without jurisdiction. On that basis, the challenge to the registration amendment and the later revisional order was rejected. Case-Laws VAT and Sales Tax Fri, 22 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161056