https://www.taxtmi.com/caselaws?id=410770 Conversion of crude vegetable oil into refined vegetable oil constitutes manufacture for sales tax purposes because the refining process produces a commercially distinct commodity with a different name, character and use. Applying the commercial parlance test and the principle that manufacture requires emergence of a new and distinct article, the court held that furnace oil used in that process qualified for concessional purchase against Form XVII. The prior decision on the issue had already attained finality, and the assessee succeeded; the assessment orders were set aside and the writ petitions were allowed. en-us Thu, 05 Aug 2021 00:00:00 +0530 Mon, 09 Aug 2021 08:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410770 Conversion of crude vegetable oil into refined vegetable oil constitutes manufacture for sales tax purposes because the refining process produces a commercially distinct commodity with a different name, character and use. Applying the commercial parlance test and the principle that manufacture requires emergence of a new and distinct article, the court held that furnace oil used in that process qualified for concessional purchase against Form XVII. The prior decision on the issue had already attained finality, and the assessee succeeded; the assessment orders were set aside and the writ petitions were allowed. Case-Laws VAT and Sales Tax Thu, 05 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410770