COMMERCIAL TAXATION OFFICER UDAIPUR Vs. RAJASTHAN TAXCHEM LTD

JUDGEMENT

(1.) LEAVE granted.

(2.) THE above appeal filed by the Commercial Taxation Officer Circle-B, Udaipur raises a very interesting question of law of general public importance, as to the parameters for the test for the determination of raw materials and in addition to whether the use of articles or commodities not generally used in the manufacturing process can still be categorized as raw materials for the purpose of concession in the levy of taxes, for consideration by this Court. In other words; "Whether diesel can be called raw material in the manufacture of polyester yarn.

(3.) IT is also beneficial to reproduce the definition of raw material which reads as under:-