https://www.taxtmi.com/caselaws?id=164770 Bottling LPG from bulk storage into smaller cylinders was held not to constitute manufacture under clause 11(ix) of SRO No. 1729/1993, because the process involved transfer, purging, decanting and packaging of the same commodity without any chemical change or emergence of a commercially distinct product. The Court treated the exclusion of mere packing as significant and found that LPG remained LPG throughout the process. As a result, the activity did not satisfy the statutory definition of manufacture and the sales tax exemption claim failed. en-us Wed, 28 Jan 2009 00:00:00 +0530 Sat, 30 May 2015 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164770 Bottling LPG from bulk storage into smaller cylinders was held not to constitute manufacture under clause 11(ix) of SRO No. 1729/1993, because the process involved transfer, purging, decanting and packaging of the same commodity without any chemical change or emergence of a commercially distinct product. The Court treated the exclusion of mere packing as significant and found that LPG remained LPG throughout the process. As a result, the activity did not satisfy the statutory definition of manufacture and the sales tax exemption claim failed. Case-Laws VAT and Sales Tax Wed, 28 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164770