https://www.taxtmi.com/caselaws?id=73237 The article explains that the words "make", "manufacture", "prepare" and "process" in section 11 of the Gold (Control) Act, 1968 carry their ordinary commercial meaning and do not extend to the alleged instantaneous materialisation of gold articles and ornaments from air. It further states that section 16 does not apply where the articles were not acquired for ownership, possession, custody or control in the statutory sense, but were said to be immediately gifted away. The allegations of trust ownership and possession were found unsupported, so no sufficient link was shown to attribute contravention or justify a mandamus for enforcement action. en-us Fri, 08 Aug 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73237 The article explains that the words "make", "manufacture", "prepare" and "process" in section 11 of the Gold (Control) Act, 1968 carry their ordinary commercial meaning and do not extend to the alleged instantaneous materialisation of gold articles and ornaments from air. It further states that section 16 does not apply where the articles were not acquired for ownership, possession, custody or control in the statutory sense, but were said to be immediately gifted away. The allegations of trust ownership and possession were found unsupported, so no sufficient link was shown to attribute contravention or justify a mandamus for enforcement action. Case-Laws Central Excise Fri, 08 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73237