PART 2 - GENERAL DEFINITIONS
SECTION 7 (Repealed by 101 of 2006)
USE OF GOODS AS RAW MATERIALS IN MANUFACTURING GOODS, OR IN CONSTRUCTING OR REPAIRING PROPERTY
7(1)
[Raw materials in manufacture]
Goods (
``the materials''
) are taken to be used as raw materials in manufacturing other goods if, and only if, the materials are dealt with in such a way in manufacturing the other goods that the materials, or some essential element of the materials, become an integral part of the other goods.
History
S 7(1) amended by No 150 of 1992, s 8(a), effective 11 December 1992. S 7(1) formerly read:
Goods (
`the materials'
) are taken to be used as raw materials in manufacturing other goods if, and only if, the materials are dealt with in such a way that the materials, or some essential element of the materials, become an integral part of the other goods in their finished condition.
7(2)
[Raw materials in construction or repair]
Goods are taken to be used as raw materials in constructing or repairing property if, and only if, the goods are dealt with in such a way in constructing or repairing the property that the goods, or some essential element of the goods, become an integral part of the property.
History
S 7(2) amended by No 150 of 1992, s 8(b), effective 11 December 1992. S 7(2) formerly read:
Goods are taken to be used as raw materials in constructing or repairing property if, and only if, the goods are dealt with in such a way that the goods, or some essential element of the goods, become an integral part of the property in its finished condition.
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