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TMI Blog1987 (2) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the Amendment Act of 1984. The question of law referred by the Tribunal for decision of this Court was the following, namely: "Whether, on the facts and in the circumstances of this case, the Board of Revenue was justified in holding that 'edible oil' is a raw material within the meaning of section 2(mm) of the Rajasthan Sales Tax Act?" During the relevant accounting period, the dealer pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lubricant required for the process of manufacture, but does not include bullion and specie." Aggrieved by the decision of the Tribunal, the department sought reference of the above question of law to this Court, and this is how the present revision arises. The point is whether the edible oil so used by the dealer to dehusk the grain for manufacture of pulses, was rightly treated as "raw materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ...the intention must be to use the goods as raw materials, as processing materials, as machinery, as plant, as equipment, as tools, as stores, as spare parts, as accessories, as fuel, or as lubricants. A bare survey of the diverse uses to which the goods may be intended to be put in the manufacture or processing of goods, clearly shows that the restricted interpretation placed by the High Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivity as specified in rule 13 will qualify for special treatment." The above test laid down by the Supreme Court, clearly indicates that if commercial expediency requires the use of such goods as a lubricant in the process of manufacture of pulses and that process if so integrally connected with the ultimate production of pulses, then, the same would be a raw material as specified in the defini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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