https://www.taxtmi.com/caselaws?id=152945 The term "manufacture" in a notification issued under the Bombay Sales Tax Act, 1959 was read consistently with the Act's own definition because words in subordinate legislation ordinarily take the same meaning as in the enabling statute unless context requires otherwise. Applying that definition, dyeing and printing cloth was treated as manufacture since the process produced a new marketable commodity. On that basis, purchasing dealers were not in breach of the declarations in form T. The interpretation favoured the dealers, although the reference was ultimately treated as academic and returned to the Tribunal. en-us Sat, 07 Mar 1981 00:00:00 +0530 Sat, 13 Jul 2013 13:02:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152945 The term "manufacture" in a notification issued under the Bombay Sales Tax Act, 1959 was read consistently with the Act's own definition because words in subordinate legislation ordinarily take the same meaning as in the enabling statute unless context requires otherwise. Applying that definition, dyeing and printing cloth was treated as manufacture since the process produced a new marketable commodity. On that basis, purchasing dealers were not in breach of the declarations in form T. The interpretation favoured the dealers, although the reference was ultimately treated as academic and returned to the Tribunal. Case-Laws VAT and Sales Tax Sat, 07 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152945