oracle-java8-jdk instllation have unmet dependencies

Which Ubuntu release are you running (both on the machine where you create the *.deb file and on the target machine)?
Which version of java-package did you use?
Which options and parameters did you use for the make-jpkg command?

What is the output of the commands (to be executed in a terminal window, both on the machine where you create the *.deb file and on the target machine)?

uname -a
lsb_release -crid
apt policy libgl1-mesa-glx libgl1 libgtk-3-0 libxxf86vm1
apt --simulate install libgl1 libgtk-3-0 libxxf86vm1

ubuntu@dc2vp1-fuelhost:~$ dpkg -l | grep java-package
ii java-package 0.62 all Utility for creating Java Debian packages

ubuntu@dc2vp1-fuelhost:/tmp$ make-jpkg jdk-8u411-linux-x64.tar.gz

----------------------------
source machine:
----------------------------
ubuntu@dc2vp1-fuelhost:/tmp$ cat /etc/os-release
NAME="Ubuntu"
VERSION="16.04.7 LTS (Xenial Xerus)"
ID=ubuntu
ID_LIKE=debian
PRETTY_NAME="Ubuntu 16.04.7 LTS"
VERSION_ID="16.04"
HOME_URL="http://www.ubuntu.com/"
SUPPORT_URL="http://help.ubuntu.com/"
BUG_REPORT_URL="http://bugs.launchpad.net/ubuntu/"
VERSION_CODENAME=xenial
UBUNTU_CODENAME=xenial

ubuntu@dc2vp1-fuelhost:~$ uname -a
Linux dc2vp1-fuelhost 4.15.0-112-generic #113~16.04.1-Ubuntu SMP Fri Jul 10 04:37:08 UTC 2020 x86_64 x86_64 x86_64 GNU/Linux

ubuntu@dc2vp1-fuelhost:~$ lsb_release -crid
Distributor ID: Ubuntu
Description: Ubuntu 16.04.7 LTS
Release: 16.04
Codename: xenial

ubuntu@dc2vp1-fuelhost:~$ apt policy libgl1-mesa-glx libgl1 libgtk-3-0 libxxf86vm1
libgl1-mesa-glx:
  Installed: 18.0.5-0ubuntu0~16.04.1
  Candidate: 18.0.5-0ubuntu0~16.04.1
  Version table:
 *** 18.0.5-0ubuntu0~16.04.1 500
        500 http://archive.ubuntu.com/ubuntu xenial-updates/main amd64 Packages
        100 /var/lib/dpkg/status
     11.2.0-1ubuntu2 500
        500 http://archive.ubuntu.com/ubuntu xenial/main amd64 Packages
libgl1:
  Installed: (none)
  Candidate: (none)
  Version table:
libgtk-3-0:
  Installed: 3.18.9-1ubuntu3.3
  Candidate: 3.18.9-1ubuntu3.3
  Version table:
 *** 3.18.9-1ubuntu3.3 500
        500 http://archive.ubuntu.com/ubuntu xenial-updates/main amd64 Packages
        100 /var/lib/dpkg/status
     3.18.9-1ubuntu3 500
        500 http://archive.ubuntu.com/ubuntu xenial/main amd64 Packages
libxxf86vm1:
  Installed: 1:1.1.4-1
  Candidate: 1:1.1.4-1
  Version table:
 *** 1:1.1.4-1 500
        500 http://archive.ubuntu.com/ubuntu xenial/main amd64 Packages
        100 /var/lib/dpkg/status

ubuntu@dc2vp1-fuelhost:~$ apt --simulate install libgl1 libgtk-3-0 libxxf86vm1
NOTE: This is only a simulation!
      apt-get needs root privileges for real execution.
      Keep also in mind that locking is deactivated,
      so don't depend on the relevance to the real current situation!
Reading package lists... Done
Building dependency tree
Reading state information... Done
Note, selecting 'libgl1-mesa-glx' instead of 'libgl1'
libxxf86vm1 is already the newest version (1:1.1.4-1).
libxxf86vm1 set to manually installed.
libgl1-mesa-glx is already the newest version (18.0.5-0ubuntu0~16.04.1).
libgl1-mesa-glx set to manually installed.
libgtk-3-0 is already the newest version (3.18.9-1ubuntu3.3).
libgtk-3-0 set to manually installed.
0 upgraded, 0 newly installed, 0 to remove and 125 not upgraded.
ubuntu@dc2vp1-fuelhost:~$

----------------------------
target machine:
----------------------------
root@mysys-2:~# cat /etc/os-release
NAME="Ubuntu"
VERSION="16.04.7 LTS (Xenial Xerus)"
ID=ubuntu
ID_LIKE=debian
PRETTY_NAME="Ubuntu 16.04.7 LTS"
VERSION_ID="16.04"
HOME_URL="http://www.ubuntu.com/"
SUPPORT_URL="http://help.ubuntu.com/"
BUG_REPORT_URL="http://bugs.launchpad.net/ubuntu/"
VERSION_CODENAME=xenial
UBUNTU_CODENAME=xenial
root@mysis-2:~#

root@mysys-2:~# uname -a
Linux mysys-2.domain.tld 4.15.0-162-generic #170~16.04.1-Ubuntu SMP Tue Oct 26 08:03:56 UTC 2021 x86_64 x86_64 x86_64 GNU/Linux

root@cic-2:~# lsb_release -crid
Distributor ID: Ubuntu
Description: Ubuntu 16.04.7 LTS
Release: 16.04
Codename: xenial

root@mysys-2:~# apt policy libgl1-mesa-glx libgl1 libgtk-3-0 libxxf86vm1
N: Unable to locate package libgl1-mesa-glx
N: Unable to locate package libgl1
N: Unable to locate package libgtk-3-0
N: Unable to locate package libxxf86vm1

root@cic-2:~# apt --simulate install libgl1 libgtk-3-0 libxxf86vm1
Reading package lists... Done
Building dependency tree
Reading state information... Done
E: Unable to locate package libgl1
E: Unable to locate package libgtk-3-0
E: Unable to locate package libxxf86vm1

----------------------------

It seems that the package management system on the target machine is not correctly set up.

What output do you receive on the target machine for the command

sudo apt update

target machine is our product which contains repository of ubuntu packages. so above mentioned dependency packages do not exist here :

I tried to comment 'Depends:' line from below file and rebuilt the package, installation got succeeded on target machine.

/usr/share/java-package$ sudo vi oracle-jdk.sh
Package: $j2se_package
Architecture: $j2se_debian_arch
#Depends: \${misc:Depends}, java-common, $depends
Recommends: netbase

this 'Depends:' attribute does not exist in previous versions (0.53) of 'java-package' utility, so installation was fine.

1) Any reason why 'Depends:' attribute got introduced in newer versions of 'java-package' ?
2) what's impact if above 'Depends:' line is commented/removed to inline with previous versions?
3) how to resolve dependency errors if #2 is not recommended ?

thanks @m-hampl for quick answers/support on this.

We will approach to install dependencies on target machine which is mandated by 'java-package' utility.

For now accepting and closing this bug.

Thanks Manfred Hampl, that solved my question.

thanx for your support Any reason why 'Depends:' attribute got introduced in newer versions of 'java-package' ?

@zobijack:
Already answered in comment #5:
As far as I can see, this change has been done by the Debian developers. Please ask there.
Ubuntu just has copied the package without own modification.