https://www.taxtmi.com/caselaws?id=104623 Section 2(j) of the Madhya Pradesh General Sales Tax Act was construed broadly to include not only the creation of a commercially new article, but also any process of producing, collecting, extracting, preparing or making goods. On that reading, rearing chicks until they become marketable broilers was treated as a process of preparing goods for the market and therefore as manufacture. The Court also noted that the term "goods" in the definition section must carry the same meaning throughout the Act. The appellants were entitled to the statutory benefit flowing from that classification. en-us Wed, 19 Nov 1997 00:00:00 +0530 Wed, 25 May 2016 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104623 Section 2(j) of the Madhya Pradesh General Sales Tax Act was construed broadly to include not only the creation of a commercially new article, but also any process of producing, collecting, extracting, preparing or making goods. On that reading, rearing chicks until they become marketable broilers was treated as a process of preparing goods for the market and therefore as manufacture. The Court also noted that the term "goods" in the definition section must carry the same meaning throughout the Act. The appellants were entitled to the statutory benefit flowing from that classification. Case-Laws VAT and Sales Tax Wed, 19 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104623