- (1.) By the order dated 9/4/1997 this appeal was directed to be placed before a larger bench (CSTv. Rewa Coal Fields Ltd. ). This was because the respondent contended that the point at issue was concluded by the principles laid down in Tata Engg. and Locomotive Co. Ltd. v. State of Bihaft. The aforesaid was a case under the Bihar Finance Act, 1981 and the question, according to the division bench which made the order of reference, was whether the law laid down by this court in J. K. Cotton Spg. and Wvg. Mills Co. Ltd. v. SALES TAX OFFICER and Indian Copper Corpn. Ltd. v. Commr. of Commercial Taws would apply in full force to this appeal under the M. P. General Sales Tax Act, 1958.
(2.) We must state, at the outset, that learned counsel for the respondents has not, even after being reminded of the order of reference, relied upon the judgment in Tata Engg. and Locomotive Co. Ltd. v. State of Bihar and,therefore, the order of reference to a larger bench has become redundant. However, since we have heard the matter, it is appropriate that we decide it.
(3.) That we are concerned with is the definition of "raw material" in Section 2 (1 of the M. P. General Sales Tax Act ("the Act"). It reads thus: "2.(1 'Raw material' means an article used as an ingredient in any manufactured goods or an article consumed in the process of manufacture and includes fuel and lubricants required for the process of manufacture. . ;"to analyse the definition, "raw material" covers (1 an article used as an ingredient in manufactured goods, (2 an article consumed in the process of manufacture, and (3 fuel and lubricants required for the process of manufacture.;