https://www.taxtmi.com/caselaws?id=154610 Explosives and related goods used in underground coal mining were held to fall within "raw material" under the M.P. General Sales Tax Act because the statutory definition covers goods consumed in manufacture, including fuel and lubricants. The definition of "manufacture" was treated as wide enough to include extraction and collection, so coal mining qualified as a manufacturing process for this purpose. Since the explosives were consumed in extracting coal, they could not be reclassified as incidental goods. The amendment deleting them from the registration certificate was therefore unjustified, and the specified raw materials had to remain included. en-us Thu, 28 Mar 1985 00:00:00 +0530 Sat, 24 Aug 2013 12:23:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154610 Explosives and related goods used in underground coal mining were held to fall within "raw material" under the M.P. General Sales Tax Act because the statutory definition covers goods consumed in manufacture, including fuel and lubricants. The definition of "manufacture" was treated as wide enough to include extraction and collection, so coal mining qualified as a manufacturing process for this purpose. Since the explosives were consumed in extracting coal, they could not be reclassified as incidental goods. The amendment deleting them from the registration certificate was therefore unjustified, and the specified raw materials had to remain included. Case-Laws VAT and Sales Tax Thu, 28 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154610