Exemption for sun-dried straw board limited to factories using only sun-drying, requiring exclusive premises for manufacture. Amendment inserts a proviso stating that the exemption for straw board manufactured by sun drying applies only where the factory does not have, in the same premises, any plant for manufacturing straw board by any process other than sun drying.
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Provisions expressly mentioned in the judgment/order text.
Exemption for sun-dried straw board limited to factories using only sun-drying, requiring exclusive premises for manufacture.
Amendment inserts a proviso stating that the exemption for straw board manufactured by sun drying applies only where the factory does not have, in the same premises, any plant for manufacturing straw board by any process other than sun drying.
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