https://www.taxtmi.com/caselaws?id=157264 An exemption notification for a certified manufacturer was construed liberally for a new industry, and an integral component of crushing equipment was treated as machinery because it performed an essential, interdependent function in the manufacturing process; the beaters therefore qualified for tax exemption. The same notification, however, required goods purchased against form Z to be used within the State in the manufacture of goods for sale by the certified manufacturer. Where sand produced at one unit was transferred for use in another unit rather than sold by the certified manufacturer, that condition was breached and purchase tax under section 50 remained payable. en-us Tue, 16 Apr 1991 00:00:00 +0530 Thu, 03 Oct 2013 15:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157264 An exemption notification for a certified manufacturer was construed liberally for a new industry, and an integral component of crushing equipment was treated as machinery because it performed an essential, interdependent function in the manufacturing process; the beaters therefore qualified for tax exemption. The same notification, however, required goods purchased against form Z to be used within the State in the manufacture of goods for sale by the certified manufacturer. Where sand produced at one unit was transferred for use in another unit rather than sold by the certified manufacturer, that condition was breached and purchase tax under section 50 remained payable. Case-Laws VAT and Sales Tax Tue, 16 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157264