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<h1>Tribunal rules repairing vs. manufacturing transformers is factual, not legal.</h1> The Tribunal dismissed the application seeking a reference on whether repairing damaged transformers constitutes manufacturing new ones, stating it is a ... Reference to High Court - Manufacture The application sought reference on whether repairing damaged transformers amounts to manufacturing new transformers. The Tribunal held that the process depends on individual cases and is a question of fact, not law. No question of law arose, so the application was dismissed.