https://www.taxtmi.com/caselaws?id=333837 Processing of castor oil was analysed against the test of manufacture under the Gujarat Sales Tax Act: manufacture requires a transformation into a commercially different article with a distinct identity, character or use, and mere refining or processing is insufficient if the commodity retains its essential identity. On that reasoning, the castor oil process was not treated as manufacture. For export treatment under the Central Sales Tax Act, the goods exported after processing were accepted as the same goods purchased from the dealer because they had not become a commercially different commodity; the sale to the exporter was therefore treated as preceding export. en-us Thu, 20 Oct 2016 00:00:00 +0530 Tue, 20 Mar 2018 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333837 Processing of castor oil was analysed against the test of manufacture under the Gujarat Sales Tax Act: manufacture requires a transformation into a commercially different article with a distinct identity, character or use, and mere refining or processing is insufficient if the commodity retains its essential identity. On that reasoning, the castor oil process was not treated as manufacture. For export treatment under the Central Sales Tax Act, the goods exported after processing were accepted as the same goods purchased from the dealer because they had not become a commercially different commodity; the sale to the exporter was therefore treated as preceding export. Case-Laws VAT and Sales Tax Thu, 20 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333837