1986 (3) TMI 305

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..... d mobil-oil which is collected by it in the State of Punjab for purposes of processing and making it reusable has suffered tax at the first stage of sale in the State of Punjab; it cannot thus be subjected to tax again when sold by the petitioner for reusing the same. In other words the plea is that the mobil-oil, as sold initially having been used for some time, might have been rendered useless a .....

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..... stand of the petitioner. Though the word "manufacture" has not been defined in the Punjab General Sales Tax Act yet by now it is well laid down that for an activity to amount to manufacture it must result in a different commercial article or commodity. In other words, it must not be a commodity which is commercially the same as it was before the activity was applied to it. The test, therefore, i .....

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