1986 (3) TMI 305

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....esser efficiency and lubricating strength. Its case is that at all stages the used mobil-oil which is collected by it in the State of Punjab for purposes of processing and making it reusable has suffered tax at the first stage of sale in the State of Punjab; it cannot thus be subjected to tax again when sold by the petitioner for reusing the same. In other words the plea is that the mobil-oil, as ....

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....ng heard the learned counsel for the parties, I find no merit in the abovenoted stand of the petitioner. Though the word "manufacture" has not been defined in the Punjab General Sales Tax Act yet by now it is well laid down that for an activity to amount to manufacture it must result in a different commercial article or commodity. In other words, it must not be a commodity which is commercially th....