https://www.taxtmi.com/caselaws?id=165659 An exemption notification for oil paints and enamels was construed as operating by reference to the output of the manufacturer as a whole, not separately for each factory. The notification's opening language focused on goods cleared by a manufacturer for home consumption, and the proviso's reference to a factory was limited to cases where the same factory was operated at different times by different manufacturers. Separate licensing requirements for separate places of business did not alter the notification's meaning. The later express reference to "one or more factories" was treated as clarificatory, confirming that the exemption and output limit were to be computed on consolidated production across all factories of the same manufacturer. en-us Fri, 06 Jul 1979 00:00:00 +0530 Tue, 05 Aug 2014 17:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165659 An exemption notification for oil paints and enamels was construed as operating by reference to the output of the manufacturer as a whole, not separately for each factory. The notification's opening language focused on goods cleared by a manufacturer for home consumption, and the proviso's reference to a factory was limited to cases where the same factory was operated at different times by different manufacturers. Separate licensing requirements for separate places of business did not alter the notification's meaning. The later express reference to "one or more factories" was treated as clarificatory, confirming that the exemption and output limit were to be computed on consolidated production across all factories of the same manufacturer. Case-Laws Central Excise Fri, 06 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165659