https://www.taxtmi.com/caselaws?id=152543 Packing twine used to secure manufactured goods for sale was treated as a consumable store under section 13(1)(B) because manufacture includes not only the direct conversion process but also activities integrally connected with making the business commercially workable. The absence of an express reference to packing materials did not justify a narrow reading of the provision, and section 21 on packing materials, as well as exemption notifications, were held irrelevant to construing the positive language of section 13(1)(B). On the facts, the twine was necessarily used in marketing the goods and formed part of the manufacturing activity, so the assessee was entitled to purchase it on the prescribed certificate. en-us Fri, 17 Nov 1978 00:00:00 +0530 Sat, 06 Jul 2013 14:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152543 Packing twine used to secure manufactured goods for sale was treated as a consumable store under section 13(1)(B) because manufacture includes not only the direct conversion process but also activities integrally connected with making the business commercially workable. The absence of an express reference to packing materials did not justify a narrow reading of the provision, and section 21 on packing materials, as well as exemption notifications, were held irrelevant to construing the positive language of section 13(1)(B). On the facts, the twine was necessarily used in marketing the goods and formed part of the manufacturing activity, so the assessee was entitled to purchase it on the prescribed certificate. Case-Laws VAT and Sales Tax Fri, 17 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152543