ORDER 1. We are asked to decide in these matters whether the process converting transformer base stock to transformer oil amounts to manufacture To do so, in our view, it is necessary to know what, precisely, the process conversion is. Apart from saying that caustic soda is added to the transformation base stock, learned counsel for the appellants has not been able to show from the paper-book or the compilations he has put in what the process employed by the appellants is. An industrial process is not carried out without a description of it being available. Our attention is invited to textbooks. We asked counsel to show us from the record any statement by the appellants that what is referred to in the textbooks (if anything) is what they do. There is no such statement. 2. We decline, in the circumstances, to go into the matter and decide the question. The appeals are dismissed. 3. No order as to costs.