https://www.taxtmi.com/caselaws?id=127853 The term "manufacturer" in the sales tax exemption notification was construed in its statutory and trade context, not by a narrow dictionary meaning. A jeweller who supplies gold to independent artisans, gets ornaments made, and sells them separately showing gold value and making charges was treated as causing manufacture from supplied raw materials. That interpretation preserved the intended exemption for first owners of finished gold ornaments in the local trade. The petitioners were therefore held to be manufacturers within the exemption clause and entitled to sales tax exemption. en-us Fri, 13 Mar 1959 00:00:00 +0530 Wed, 20 Mar 2013 12:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127853 The term "manufacturer" in the sales tax exemption notification was construed in its statutory and trade context, not by a narrow dictionary meaning. A jeweller who supplies gold to independent artisans, gets ornaments made, and sells them separately showing gold value and making charges was treated as causing manufacture from supplied raw materials. That interpretation preserved the intended exemption for first owners of finished gold ornaments in the local trade. The petitioners were therefore held to be manufacturers within the exemption clause and entitled to sales tax exemption. Case-Laws VAT and Sales Tax Fri, 13 Mar 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127853