https://www.taxtmi.com/caselaws?id=424634 The inclusive statutory definition of "manufacture" under the Orissa Sales Tax Act was wide enough to cover repairing, so purchases used in repairing or processing transformers could qualify for declaration Form IV. The departmental notification relied on was treated as merely clarificatory, not prospective, and the assessee's earlier position in its own case supported use of Form IV for such works contract activity. On that basis, denial of the Form IV benefit was not sustainable, and the claim was accepted in favour of the assessee. en-us Tue, 05 Jul 2022 00:00:00 +0530 Wed, 06 Jul 2022 08:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424634 The inclusive statutory definition of "manufacture" under the Orissa Sales Tax Act was wide enough to cover repairing, so purchases used in repairing or processing transformers could qualify for declaration Form IV. The departmental notification relied on was treated as merely clarificatory, not prospective, and the assessee's earlier position in its own case supported use of Form IV for such works contract activity. On that basis, denial of the Form IV benefit was not sustainable, and the claim was accepted in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 05 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424634