https://www.taxtmi.com/caselaws?id=100766 Gloves supplied to registered dealers for use by workmen in hazardous manufacturing operations were treated as goods used in the manufacture of goods for sale under the relevant sales tax exemption provision. The Court construed the phrase in line with the integrated process of manufacture, holding that goods used in a process so closely and integrally connected with production that commercial manufacture would be inexpedient without them fall within the statutory expression. The gloves were therefore used in the course of manufacture, and the exemption was admissible. en-us Thu, 09 Sep 1971 00:00:00 +0530 Mon, 02 Nov 2015 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100766 Gloves supplied to registered dealers for use by workmen in hazardous manufacturing operations were treated as goods used in the manufacture of goods for sale under the relevant sales tax exemption provision. The Court construed the phrase in line with the integrated process of manufacture, holding that goods used in a process so closely and integrally connected with production that commercial manufacture would be inexpedient without them fall within the statutory expression. The gloves were therefore used in the course of manufacture, and the exemption was admissible. Case-Laws VAT and Sales Tax Thu, 09 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100766