https://www.taxtmi.com/caselaws?id=105219 Under section 2(l) of the Madhya Pradesh General Sales Tax Act, only goods actually used as an ingredient, consumed in the process of manufacture, or falling within fuel and lubricants qualify as raw material for section 8 relief. Timber, kerosene oil, hewing implements, dry cells, torches, cement, lime and electrical bulbs used in coal mining were treated as supporting or incidental items, so they did not qualify. Drilling bits, however, were consumed in boring holes for blasting and their utility was quickly exhausted in the mining process, so they were treated as raw material. Relief was therefore available only in respect of drilling bits. en-us Thu, 22 Apr 1999 00:00:00 +0530 Fri, 03 Feb 2017 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105219 Under section 2(l) of the Madhya Pradesh General Sales Tax Act, only goods actually used as an ingredient, consumed in the process of manufacture, or falling within fuel and lubricants qualify as raw material for section 8 relief. Timber, kerosene oil, hewing implements, dry cells, torches, cement, lime and electrical bulbs used in coal mining were treated as supporting or incidental items, so they did not qualify. Drilling bits, however, were consumed in boring holes for blasting and their utility was quickly exhausted in the mining process, so they were treated as raw material. Relief was therefore available only in respect of drilling bits. Case-Laws VAT and Sales Tax Thu, 22 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105219