Edible oil used in pulse dehusking qualifies as raw material where it is integral to the manufacturing process.

Edible oil used to facilitate dehusking of grain in the manufacture of pulses falls within the inclusive definition of "raw material" under section 2(mm) of the Rajasthan Sales Tax Act, 1954. The controlling test is whether the goods are used in a process so integrally connected with production that, without that process, manufacture would be commercially inexpedient. On that reasoning, edible oil was treated as a lubricant required for the manufacturing process and therefore as raw material within the statutory meaning.

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Issues: Whether edible oil used in the process of manufacturing pulses for dehusking the grain was a "raw material" within the meaning of section 2(mm) of the Rajasthan Sales Tax Act, 1954.

Analysis: The definition of "raw material" in section 2(mm) is inclusive and extends to lubricant required for the process of manufacture. The controlling test is whether the goods are used in a process so integrally connected with the ultimate production of the finished product that, without that process, manufacture would be commercially inexpedient. Edible oil was found to have been used to facilitate dehusking of grain in the manufacture of pulses, which brought it within the expression "lubricant required for the process of manufacture".

Conclusion: Edible oil used for dehusking the grain in the manufacture of pulses is a raw material within section 2(mm) of the Rajasthan Sales Tax Act, 1954.

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