https://www.taxtmi.com/caselaws?id=152541 The phrase "used in the manufacture" is given a broad meaning that covers the entire integrated process of producing finished goods. Materials essential to completion and marketability, and without which manufacture would be commercially impracticable, fall within that expression. On that reasoning, glass ampules used for washing, sterilisation, filling and sealing injectable medicines are treated as part of the manufacturing process and may be regarded as raw materials rather than mere post-manufacture containers. As a result, their purchase is not subject to purchase tax on the footing that they were used contrary to the declaration in form 19. en-us Tue, 05 Dec 1978 00:00:00 +0530 Sat, 06 Jul 2013 14:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152541 The phrase "used in the manufacture" is given a broad meaning that covers the entire integrated process of producing finished goods. Materials essential to completion and marketability, and without which manufacture would be commercially impracticable, fall within that expression. On that reasoning, glass ampules used for washing, sterilisation, filling and sealing injectable medicines are treated as part of the manufacturing process and may be regarded as raw materials rather than mere post-manufacture containers. As a result, their purchase is not subject to purchase tax on the footing that they were used contrary to the declaration in form 19. Case-Laws VAT and Sales Tax Tue, 05 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152541