Amendment status not verified — confirm the current text below against the official source.
dated the 28th July 1947 as amended by notification of the Government of Oriss:~ in the Finance Depart- ment No. 8728-F., dr~ted ihe 1st July 1949 shall mean, and shail alwavs be deen~ed to have rllearlt a person who by his &n 1~bo:ir works up materials into suitable forms F I I ~ a pel*soll who owns or runs a manvfactory for the prrrpose of business with respect to the articles manufactured therein. .- -- ---- --