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2021 (8) TMI 348 - HC - VAT and Sales TaxValidity of assessment order - process amounting to manufacture or not - refining of oil from crude vegetable oil into refined vegetable oil - periods 2004-05 and 2005-06 - HELD THAT:- The Supreme Court in the case of BP. OIL MILLS LTD. VERSUS SALES TAX TRIBUNAL AND OTHERS [1998 (9) TMI 507 - SUPREME COURT] after considering a slew of judgments, has considered this identical issue holding the same in favour of the assessee. The conclusion of the assessing authority to the effect that the process of conversion of crude vegetable oil into refined vegetable oil would not amount to 'manufacture' is set aside - Petition allowed.
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