https://www.taxtmi.com/caselaws?id=144167 Protective industrial gloves supplied to workmen for handling hot or corrosive materials were held to fall within goods used "in the manufacture of goods" under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941. The HC treated the phrase as extending beyond raw materials or components to goods essential to a commercially workable manufacturing process. Because the gloves enabled workers to use shovels and rods safely in the course of production, they were sufficiently connected with manufacture and therefore qualified as goods used in manufacture. en-us Mon, 31 Jul 1967 00:00:00 +0530 Sat, 20 Apr 2013 15:37:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144167 Protective industrial gloves supplied to workmen for handling hot or corrosive materials were held to fall within goods used "in the manufacture of goods" under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941. The HC treated the phrase as extending beyond raw materials or components to goods essential to a commercially workable manufacturing process. Because the gloves enabled workers to use shovels and rods safely in the course of production, they were sufficiently connected with manufacture and therefore qualified as goods used in manufacture. Case-Laws VAT and Sales Tax Mon, 31 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144167