By Louis Holder
Manufacture is the process of adding value to inputs of raw materials by changing their form and utility to consumers. Both form and utility are essential to the definition. So a vendor who buys a product in Georgetown and sells it in New Amsterdam would have given utility to the product in New Amsterdam but since there was no change in form, the vendor is not a manufacturer. However, if the vendor repackaged the product into smaller containers, and sold the new product in New Amsterdam or anywhere else, the vendor is technical a manufacturer. Repackaging into smaller containers is what adds value to the product.
Further,
