https://www.taxtmi.com/caselaws?id=155848 Broadly construed definition of "manufacture" under section 2(k) was held to include processing, and sizing of yarn was treated as a manufacturing process because gum, starch and cellulose derivatives were used as necessary ingredients. On that basis, the materials qualified as raw materials used in manufacture of goods for sale, and defects in registration entries were not fatal where actual use in the process was established. The assessee therefore remained entitled to concessional tax treatment under section 5C(1), and the revisional challenge failed. en-us Tue, 29 Nov 1988 00:00:00 +0530 Mon, 09 Sep 2013 14:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155848 Broadly construed definition of "manufacture" under section 2(k) was held to include processing, and sizing of yarn was treated as a manufacturing process because gum, starch and cellulose derivatives were used as necessary ingredients. On that basis, the materials qualified as raw materials used in manufacture of goods for sale, and defects in registration entries were not fatal where actual use in the process was established. The assessee therefore remained entitled to concessional tax treatment under section 5C(1), and the revisional challenge failed. Case-Laws VAT and Sales Tax Tue, 29 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155848