https://www.taxtmi.com/caselaws?id=150267 The court held that "sizing, bleaching and dyeing of raw cloth" amounts to "textile manufacturing" as it brings into existence a new marketable substance. Materials purchased for job-work of sizing, bleaching, etc., for other dealers qualify as goods purchased "for use in the manufacture or processing of goods for sale." The court ruled in favor of the appellant, interpreting the relevant clause narrowly. The appeal and writ petition were allowed, quashing the impugned notice. The assessing authority may issue a fresh notice to verify compliance. Each party was to bear their own costs. en-us Tue, 28 Mar 1972 00:00:00 +0530 Sat, 11 May 2013 09:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150267 The court held that "sizing, bleaching and dyeing of raw cloth" amounts to "textile manufacturing" as it brings into existence a new marketable substance. Materials purchased for job-work of sizing, bleaching, etc., for other dealers qualify as goods purchased "for use in the manufacture or processing of goods for sale." The court ruled in favor of the appellant, interpreting the relevant clause narrowly. The appeal and writ petition were allowed, quashing the impugned notice. The assessing authority may issue a fresh notice to verify compliance. Each party was to bear their own costs. Case-Laws VAT and Sales Tax Tue, 28 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150267