https://www.taxtmi.com/caselaws?id=150296 Goods sold to registered dealers for use in manufacturing goods for sale were treated as eligible for exemption where the use formed part of a process integrally connected with production. The court applied a broad construction of the manufacturing requirement, holding that the exemption could not be denied merely because water was not an essential ingredient in every industry, if the tube-wells and pumps were in fact used in manufacture. The assessing authority had applied an unduly narrow test, so the assessment was set aside and the matter remitted for fresh decision on the proper legal standard and the factual question of use in manufacture. en-us Fri, 29 Sep 1972 00:00:00 +0530 Sat, 11 May 2013 13:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150296 Goods sold to registered dealers for use in manufacturing goods for sale were treated as eligible for exemption where the use formed part of a process integrally connected with production. The court applied a broad construction of the manufacturing requirement, holding that the exemption could not be denied merely because water was not an essential ingredient in every industry, if the tube-wells and pumps were in fact used in manufacture. The assessing authority had applied an unduly narrow test, so the assessment was set aside and the matter remitted for fresh decision on the proper legal standard and the factual question of use in manufacture. Case-Laws VAT and Sales Tax Fri, 29 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150296