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1997 (11) TMI 475 - SC - VAT and Sales TaxWhether the rearing of the chicks until they become marketable broilers is “manufacture” within the definition of that word in the said Act? Held that:- Appeal allowed. Referring to the definition of word “rear” in Webster’s Dictionary it is defined to mean, “to breed and raise an animal for use or market”. The definition of “manufacture” under section 2(j) includes any manner of preparing goods. The preparing of any goods for the market is, therefore, for the purposes of this artificial definition, a process of manufacture. Therefore, the appellants are entitled to succeed having regard to the definition of the word “manufacture” in section 2(j) of the Act.
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