https://www.taxtmi.com/caselaws?id=1367 An exemption notification using the terms "sale" or "purchase" without defining them was read with Section 2(h) of the Central Excise Act, 1944, so transfer of possession of goods for valuable consideration constituted purchase even without transfer of title or sales tax payment; on that basis, the garments received from job workers qualified for Notification No. 38/2003-C.E. and the duty demand failed. A dealer or trader was not treated as the manufacturer merely because it arranged tagging, labelling, or packing, since the taxable event is manufacture and the job workers had already cleared the goods on duty; the connected demand also could not survive. en-us Sun, 12 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1367 An exemption notification using the terms "sale" or "purchase" without defining them was read with Section 2(h) of the Central Excise Act, 1944, so transfer of possession of goods for valuable consideration constituted purchase even without transfer of title or sales tax payment; on that basis, the garments received from job workers qualified for Notification No. 38/2003-C.E. and the duty demand failed. A dealer or trader was not treated as the manufacturer merely because it arranged tagging, labelling, or packing, since the taxable event is manufacture and the job workers had already cleared the goods on duty; the connected demand also could not survive. Case-Laws Central Excise Sun, 12 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1367