https://www.taxtmi.com/caselaws?id=155259 Caustic soda and soda ash used in textile dyeing and printing were treated as "raw material" under the Rajasthan Sales Tax Act because section 2(mm) focuses on whether the article is used as an ingredient in the finished goods. The Court rejected any stage-wise splitting of the purchase quantity and held that, once the statutory test is satisfied, the whole purchase qualifies even if the goods are also used in intermediary processes. On limitation, reopening of one matter after expiry of the eight-year period under section 12 was time-barred. The revision petitions therefore failed, and the Tribunal's order was not disturbed. en-us Fri, 26 Feb 1988 00:00:00 +0530 Mon, 02 Sep 2013 17:20:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155259 Caustic soda and soda ash used in textile dyeing and printing were treated as "raw material" under the Rajasthan Sales Tax Act because section 2(mm) focuses on whether the article is used as an ingredient in the finished goods. The Court rejected any stage-wise splitting of the purchase quantity and held that, once the statutory test is satisfied, the whole purchase qualifies even if the goods are also used in intermediary processes. On limitation, reopening of one matter after expiry of the eight-year period under section 12 was time-barred. The revision petitions therefore failed, and the Tribunal's order was not disturbed. Case-Laws VAT and Sales Tax Fri, 26 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155259