TMI Blog1976 (1) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... in ordinary til oil amounts to manufacture of perfumed hair-oil?" The assessing authority recorded a finding that the assessee purchased oil and after adding scent to it sold it as hair-oil. The appellate authority accepted the arguments advanced on behalf of the assessee that mere addision of scent does not bring out a different commodity. Aggrieved by the view taken by the appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no evidence on the record to show that the oil underwent some change by addition of scent. The question whether the hair-oil sold by the assessee as a result of addition of scent became a new commercial commodity, applying the test of user or common experience, is essentially a question of fact. In the absence of any positive material, we do not think that the view taken by the Judge (Revisions) i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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