https://www.taxtmi.com/caselaws?id=144077 A workshop where karigars worked under the dealer's direct supervision and control, with raw materials and implements supplied by the dealer, was treated as a manufactory for the validating exemption under the Orissa Sales Tax framework. The earlier broader meaning of "manufacturer" was not decisive after the validating enactment; the controlling issue was whether the dealer owned or ran a manufactory. Because exempt workshop work was mixed with other work in the accounts, the exempt and non-exempt turnover had to be separated and reassessed. The assessments were therefore quashed and the matter sent back for fresh computation limited to the taxable portion. en-us Sun, 25 Apr 1965 00:00:00 +0530 Fri, 19 Apr 2013 11:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144077 A workshop where karigars worked under the dealer's direct supervision and control, with raw materials and implements supplied by the dealer, was treated as a manufactory for the validating exemption under the Orissa Sales Tax framework. The earlier broader meaning of "manufacturer" was not decisive after the validating enactment; the controlling issue was whether the dealer owned or ran a manufactory. Because exempt workshop work was mixed with other work in the accounts, the exempt and non-exempt turnover had to be separated and reassessed. The assessments were therefore quashed and the matter sent back for fresh computation limited to the taxable portion. Case-Laws VAT and Sales Tax Sun, 25 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144077