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TMI Blog2021 (8) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... refining of oil from crude vegetable oil into refined vegetable oil would amount to 'manufacture'. 2.This very issue has been considered in the petitioner's earlier assessments and the Sales Tax Appellate Tribunal by its order in Tribunal Appeal No.286 of 2007 for the period 2003-04 has held the issue in favour of the petitioner. 3. The issue has been discussed in the following terms: ' ' 8(v) Now let us discuss whether conversion of crude oil into refined oil would amount to manufacture? Rs. 27,79,060/- represented purchase of furnace oil, carton boxes, plastics cans, chemicals, machinery spares, installation bricks etc. against Form XVII by the respondent for use of the same in conversion of crude sunflower, vegeta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ike heating/heat treatment, etc, but if the fuel is used for generation of electricity the concession of section 3(3) is not available, as such generation is one step remote from the actual manufacture." Therefore, it is pertinent to note that furnace oil could be purchased as consumables under section 3(3) of the TNGST Act, 1959 against concessional rate of tax or use in manufacture like heating treatment in the manufacturing process by utilizing fuel. Next question is whether the conversion of crude vegetable oil into refined vegetable oil amount to emanation of new commercial commodity. In this context, it is seen as per entry 1/B/67, vegetable oil of all kinds including refined vegetable oil other than those specified elsewhere in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isable goods, but also any person who engages in their production or manufacture on his own account. (b) In Union of India and Others vs. Tvl.J.G.Glass Industries Ltd, 114 STC P..387(S.C), the Apex Court at page 39 held that, " 'Manufacture' implies a change, but every change it not manufacture and yet every change of an article is the result of treatment, labour and manipulation. But something more is necessary and there must be transformations; a new and different article must emerge having a distinct name, character or use". Further in the above case, to decide about whether a process is manufacture, it has been held at page 395 that, " ...... a two fold test emerges for deciding whether the process is that of manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sense a 'manufacture within the meaning of section 2(1) even as unamended, it eminently plausible view and is not shown to suffer from any fallacy." (d) In Indian Poultry and Others vs. Sales Tax Officer, Rajnandgaon and Others, 113 STC P.597(S.C), at page 509, the definition of manufacture is given as under:' " 'manufacture' includes any process or manner or producing, collecting, extracting, preparing or making any goods and in respect of trees which have been served from the land or which have been felled, also the process of lopping the branches, cutting the trunks or converting them into logs, poles or ballies or any other articles of wood, but does include such manufacturers or manufacturing processes." From the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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