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2009 (10) TMI 585 - ALLAHABAD HIGH COURTManufacture – Cleaning of used oil - classification - rate of sales tax - Held that: - the process of cleaning did not amount to manufacturing. By the process of cleaning no new commercial commodity comes into being. The used mobil oil with impurities was not consumed in the process of manufacturing and a new product was not being emerged. The used mobil oil which was with impurities by the processing becomes free from impurities but mobil oil before cleaning and after cleaning remains mobil oil. There was no change in its form, nature and characteristic. The old mobil oil before cleaning and mobil oil after cleaning remained same and was covered under the entry of "All kind of oil including used oil" liable to tax @ 4% under the Notification No. ST-II-5785/X-10(1)-80-U.P. Act XV-48-Order-81 dated 7-9-1981 at the point of manufacturer or importer, therefore, the provisions of Section 3AAAA of the Act prior to amendment in the 1998 was inapplicable.
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