https://www.taxtmi.com/caselaws?id=104548 Under the Madhya Pradesh General Sales Tax Act, 1959, "manufacture" was construed in its expanded statutory sense, covering producing, collecting, extracting, preparing, or making goods. Because the definition was not limited to the creation of a new article, authorities under narrower enactments were not decisive. Mechanically cutting bulky iron and steel scrap into smaller pieces suitable for rolling mills and foundries was held to be a process that prepared and made the goods saleable, and therefore fell within the statutory meaning of manufacture. The appellants were entitled to the exemption, and the High Court's view was reversed. en-us Tue, 03 Nov 1998 00:00:00 +0530 Thu, 01 May 2014 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104548 Under the Madhya Pradesh General Sales Tax Act, 1959, "manufacture" was construed in its expanded statutory sense, covering producing, collecting, extracting, preparing, or making goods. Because the definition was not limited to the creation of a new article, authorities under narrower enactments were not decisive. Mechanically cutting bulky iron and steel scrap into smaller pieces suitable for rolling mills and foundries was held to be a process that prepared and made the goods saleable, and therefore fell within the statutory meaning of manufacture. The appellants were entitled to the exemption, and the High Court's view was reversed. Case-Laws VAT and Sales Tax Tue, 03 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104548