https://www.taxtmi.com/caselaws?id=189947 Timber used for crates was discussed as a possible consumable store required in the manufacture of machinery where packing formed an integral and commercially expedient part of bringing goods into saleable form. The Court reiterated that manufacture may extend beyond the immediate production process if crating is necessary to preserve the machinery's precision and deliver it without affecting customer specifications. On the material before it, however, the issue remained factual and could not be determined for want of sufficient evidence, so the reference was left unanswered and the matter left for adjustment under section 69(4) after any further evidence. en-us Mon, 18 Dec 1978 00:00:00 +0530 Fri, 27 Jan 2017 14:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189947 Timber used for crates was discussed as a possible consumable store required in the manufacture of machinery where packing formed an integral and commercially expedient part of bringing goods into saleable form. The Court reiterated that manufacture may extend beyond the immediate production process if crating is necessary to preserve the machinery's precision and deliver it without affecting customer specifications. On the material before it, however, the issue remained factual and could not be determined for want of sufficient evidence, so the reference was left unanswered and the matter left for adjustment under section 69(4) after any further evidence. Case-Laws VAT and Sales Tax Mon, 18 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189947