1990 (8) TMI 348

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....ing question is referred for determination at the instance of the assessee under section 61 of the Bombay Sales Tax Act, 1959 ("the Act"):   "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that conversion of crude cotton seed oil into refined oil amounts to manufacture within the meaning of section 2(17) of the Bombay Sales Tax Act, 1....

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.... under sub-section (26) of section 2 of the Act as under: "'resale' for the purposes of sections 7, 8, 8A, 9, 12, 13 and 13B 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, and the word 'resale' be construed accordingly: Explanation.-For the purpose of clauses (i),....

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....g or adapting any goods; but does not include such manufactures or manufacturing processes as may be prescribed; Explanation I.-For the purposes of this clause, the cutting, sawing, shaping, sizing or hewing of timber, shall be deemed to be manufacture. Explanation II.-For the purpose of this clause, refining of oil shall be deemed to be manufacture;". The definition of the term "manufact....