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Issues: Whether, for claiming concession under section 8(1) of the M.P. General Sales Tax Act, 1958, all intermediate processes involved in the manufacture of goods must take place in Madhya Pradesh.
Analysis: The language of section 8(1) grants concessional tax on raw materials used for manufacture of other goods for sale in Madhya Pradesh or in the course of inter-State trade, commerce, or export. The provision does not require that every stage of manufacture must be carried out within Madhya Pradesh. The decisive requirement is that the manufactured goods are intended for sale in the prescribed manner; the location of one intermediate process outside the State does not by itself defeat the concession. As the end-product was finished within Madhya Pradesh and the statutory condition did not stipulate intra-State completion of all manufacturing stages, the Tribunal's view was unsustainable.
Conclusion: The question was answered in the negative and in favour of the assessee; the concession under section 8(1) could not be denied merely because some intermediate manufacturing process took place outside Madhya Pradesh.
Ratio Decidendi: Section 8(1) of the M.P. General Sales Tax Act, 1958 does not require all intermediate manufacturing processes to occur within Madhya Pradesh for the concessional rate to apply.
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