https://www.taxtmi.com/caselaws?id=162050 Refilling LPG from bulk containers into small cylinders was held not to be manufacture because it caused no transformation into a new and distinct marketable commodity; it was only a change of receptacle or repacking, outside the notified meaning of manufacture, so entry tax liability did not arise on that basis. The Court also held that advance recovery of entry tax could not be demanded before assessment unless the statute expressly permitted that limited mode of recovery; as the case did not fall within the exception, the advance demand lacked legal basis. The notice was quashed, leaving the authorities free to complete a lawful assessment and recover any tax found due. en-us Wed, 22 Mar 2006 00:00:00 +0530 Fri, 14 Feb 2014 18:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162050 Refilling LPG from bulk containers into small cylinders was held not to be manufacture because it caused no transformation into a new and distinct marketable commodity; it was only a change of receptacle or repacking, outside the notified meaning of manufacture, so entry tax liability did not arise on that basis. The Court also held that advance recovery of entry tax could not be demanded before assessment unless the statute expressly permitted that limited mode of recovery; as the case did not fall within the exception, the advance demand lacked legal basis. The notice was quashed, leaving the authorities free to complete a lawful assessment and recover any tax found due. Case-Laws VAT and Sales Tax Wed, 22 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162050