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TMI Blog1980 (3) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, holding that the sale of mineral oil effected by the petitioners herein was liable to sales tax. The facts are not in controversy. The petitioners purchased mineral oil from the Indian Oil Corporation under the brand name, Indrex Oil Light, and they paid tax thereon. Subsequently, this oil purchased by them was subjected to different chemical processes and the resultant oil was sold under diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (the quantity used being 2 per cent of the quantity of the decanted oil) for removing the acidity present in the oil on account of the Initial treatment with sulphuric acid. The resultant oil is filtered by vacuum process for removing the residual impurities. The filtered oil is sold as transformer oil." The second procedure adopted by the petitioners is stated to be as follows: "The base oil u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule to the Tamil Nadu General Sales Tax Act, 1959, the disputed items, namely, transformer oil, soluble cutting oil and Oil 91, cannot be taxed again as a single point item. The point in controversy is this: The petitioners having paid tax on the purchase under item 47-A of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, they were not liable to pay a second tax when they so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... identity. In other words, they have not retained the identity of their origin. It is thus clear that a new commercial commodity has emerged and becomes a separate taxable item." Item 47-A in the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, reads as follows: "All kinds of mineral oils (other than those falling under item 47 of this schedule, and under item 3-A of the Second Sched ..... X X X X Extracts X X X X X X X X Extracts X X X X
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