B.P. OIL MILLS LTD. vs SALE TAX TRIBUNAL

The Supreme Court ruled that the appellant, engaged in the manufacture and sale of refined oil, is liable to pay sales tax under Section 3 of the U.P. Trade Tax Act, 1948, despite having paid tax on the purchase of crude oil. The Court interpreted 'manufacture' as defined in Section 2(e-1) of the Act to include any processing of goods, thereby affirming that refining crude oil constitutes manufacture. The appeal was dismissed, upholding the tax liability imposed by the Commissioner and the Sales Tax Tribunal.