TMI Blog1990 (8) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... ombay 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, 1959?" 2.. The basic factual background is as under: The assessee is an oil mill owner. He is a registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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), (ii) and (iii) of section 8, a sale of purchased goods other than declared goods, shall not be deemed to be a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 "manufacture" was amended by Act No. 9 of 1989 with retrospective effect from the date of bringing into force the Act, i.e., 1st Janua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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