https://www.taxtmi.com/caselaws?id=163015 Filtration of raw mustard oil into pure mustard oil was held not to amount to manufacture for sales tax exemption under the section 9(4) scheme, because the process only purified the same product and did not bring into existence a new and different commodity. The wider statutory definition of manufacture could not be applied mechanically to the exemption notification. The challenge also failed on delay, as the writ petition was filed after prolonged unexplained inaction and was therefore barred by laches. en-us Thu, 05 Apr 2007 00:00:00 +0530 Thu, 20 Mar 2014 14:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163015 Filtration of raw mustard oil into pure mustard oil was held not to amount to manufacture for sales tax exemption under the section 9(4) scheme, because the process only purified the same product and did not bring into existence a new and different commodity. The wider statutory definition of manufacture could not be applied mechanically to the exemption notification. The challenge also failed on delay, as the writ petition was filed after prolonged unexplained inaction and was therefore barred by laches. Case-Laws VAT and Sales Tax Thu, 05 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163015