https://www.taxtmi.com/caselaws?id=164406 Filtration of raw mustard oil into packed mustard oil did not amount to manufacture or production for sales tax exemption purposes under the Assam General Sales Tax Act, 1993. The court held that the broad definition of manufacture still required a noticeable and legally relevant change in the input product, and the process here merely removed impurities without creating a distinctly different commodity. The phrase "producing such goods" in section 9(4) was read as requiring actual production, which was not satisfied on these facts. The exemption claim therefore failed and the assessment and demand were upheld. en-us Tue, 18 May 2010 00:00:00 +0530 Tue, 07 Oct 2014 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164406 Filtration of raw mustard oil into packed mustard oil did not amount to manufacture or production for sales tax exemption purposes under the Assam General Sales Tax Act, 1993. The court held that the broad definition of manufacture still required a noticeable and legally relevant change in the input product, and the process here merely removed impurities without creating a distinctly different commodity. The phrase "producing such goods" in section 9(4) was read as requiring actual production, which was not satisfied on these facts. The exemption claim therefore failed and the assessment and demand were upheld. Case-Laws VAT and Sales Tax Tue, 18 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164406