https://www.taxtmi.com/caselaws?id=162673 The Karnataka High Court considered whether solvent extraction of oil from soya bean seeds amounts to manufacture for purchase tax purposes and whether the seeds and de-oiled cake are different commodities under section 6 of the Karnataka Sales Tax Act, 1957. It held that a process that transforms purchased taxable goods into commercially distinct products satisfies the manufacturing condition, even if no entirely new article is created in a narrow sense. Applying the commercial identity test, the court treated soya bean seeds and the resultant oil and de-oiled cake as different commodities, so the purchase tax liability was attracted. en-us Thu, 28 Sep 2006 00:00:00 +0530 Wed, 12 Mar 2014 14:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162673 The Karnataka High Court considered whether solvent extraction of oil from soya bean seeds amounts to manufacture for purchase tax purposes and whether the seeds and de-oiled cake are different commodities under section 6 of the Karnataka Sales Tax Act, 1957. It held that a process that transforms purchased taxable goods into commercially distinct products satisfies the manufacturing condition, even if no entirely new article is created in a narrow sense. Applying the commercial identity test, the court treated soya bean seeds and the resultant oil and de-oiled cake as different commodities, so the purchase tax liability was attracted. Case-Laws VAT and Sales Tax Thu, 28 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162673