"Further manufacturing or to complete its manufacture" and definition of "Goods"

"goods are for further manufacturing or to complete its manufacture"

This is  a term found in column 4 titled  'Conditions' in the SALES TAX (PERSONS EXEMPTED FROM PAYMENT OF TAX) ORDER 2018. What are we to make of this? Does it mean that goods subcontracted have at least been worked upon or need to undergo some basic process of manufacture?

Under the previous legislation (Sales Tax Act 1972) a broad scope was adopted :

Definition of "Goods"

This is another word that needs clarification. Does "goods" refer to products that are complete ie have undergone the complete manufacturing process? Not so as the following decision shows:

This means that a Trader may source for semi  finished goods or partially manufactured goods for Export.