https://www.taxtmi.com/caselaws?id=158076 A dealer seeking concessional purchase tax under section 5-B of the A.P. General Sales Tax Act must satisfy the strict condition of having his own manufacturing unit or a unit under his exclusive control within the State, and the registration scheme still requires disclosure of the manufacturing concern and place of manufacture. On the plain meaning of "having his manufacturing unit," a dealer who gets goods manufactured in a unit controlled by others does not qualify as a manufacturer. The dealers, lacking exclusive control over the biscuit-manufacturing units, failed the statutory requirement and could not claim the concessional rate of tax. en-us Tue, 15 Nov 1994 00:00:00 +0530 Wed, 16 Oct 2013 14:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158076 A dealer seeking concessional purchase tax under section 5-B of the A.P. General Sales Tax Act must satisfy the strict condition of having his own manufacturing unit or a unit under his exclusive control within the State, and the registration scheme still requires disclosure of the manufacturing concern and place of manufacture. On the plain meaning of "having his manufacturing unit," a dealer who gets goods manufactured in a unit controlled by others does not qualify as a manufacturer. The dealers, lacking exclusive control over the biscuit-manufacturing units, failed the statutory requirement and could not claim the concessional rate of tax. Case-Laws VAT and Sales Tax Tue, 15 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158076