https://www.taxtmi.com/caselaws?id=154705 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. en-us Mon, 02 Feb 1987 00:00:00 +0530 Mon, 26 Aug 2013 16:04:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154705 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. Case-Laws VAT and Sales Tax Mon, 02 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154705