TaxTMI 
TaxTMI 
1975 (2) TMI 103
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....assessed the respondent for the period 1st January, 1960, to 30th June, 1960, came to the conclusion that in selling the said goods, viz., the said hand-blended oil, the respondent had not made a resale as defined in section 2(26) of the said Act and hence disallowed the claim of the respondent for deduction in respect of the amount realised from the said sales. The respondent appealed against this decision to the Assistant Commissioner of Sales Tax, who dismissed the appeal holding that the process of hand-blending changed the thickness or thinness of the oil as a result of which its value was changed and the said blending turned out a different article. Against this decision the respondent preferred a second appeal to the Sales Tax Tribu....
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....r sub-section (26) of section 2 of the Bombay Sales Tax Act, 1959, of the oils purchased?" The relevant part of sub-section (26) of section 2 of the said Act runs as follows: "'resale', for the purposes of sections 7, 8, 9, 10, 12 and 13, means a sale of purchased goods- (i) in the same form in which they were purchased, or (ii) without doing anything to them which amounts to, or results in, a manufacture.............." In the case before us, it has not been disputed that even after handblending the said oil retained its previous form, viz., the liquid state. The only contention of Mr. Andhyarujina, the learned counsel for the applicant, was that as a result of hand-blending the density of the said oil or lubricating oil was bound to b....