https://www.taxtmi.com/caselaws?id=161691 Refining soyabean oil and til oil by removing impurities and improving edibility did not amount to manufacture under the Bengal Finance (Sales Tax) Act, because the process did not create a new and distinct commercial commodity with a separate name, character and use. The refined product remained the same oil in improved form and had no independent identity in trade or common parlance. Refusal to renew the eligibility certificate was therefore justified. en-us Thu, 28 Aug 2003 00:00:00 +0530 Tue, 04 Feb 2014 14:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161691 Refining soyabean oil and til oil by removing impurities and improving edibility did not amount to manufacture under the Bengal Finance (Sales Tax) Act, because the process did not create a new and distinct commercial commodity with a separate name, character and use. The refined product remained the same oil in improved form and had no independent identity in trade or common parlance. Refusal to renew the eligibility certificate was therefore justified. Case-Laws VAT and Sales Tax Thu, 28 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161691