https://www.taxtmi.com/caselaws?id=155259 Caustic soda and soda ash qualify as raw materials under the Rajasthan Sales Tax Act where they become ingredients in finished textile goods. The statutory test does not permit purchase quantities to be divided by manufacturing stages to restrict concessional treatment or related penalty consequences; integrated preparatory dyeing and printing operations do not alter the requirement that the articles form ingredients of the final product. Reopening proceedings initiated after the statutory eight-year period are barred by limitation. The revision petitions failed, and the Tribunal's order remained undisturbed. 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 qualify as raw materials under the Rajasthan Sales Tax Act where they become ingredients in finished textile goods. The statutory test does not permit purchase quantities to be divided by manufacturing stages to restrict concessional treatment or related penalty consequences; integrated preparatory dyeing and printing operations do not alter the requirement that the articles form ingredients of the final product. Reopening proceedings initiated after the statutory eight-year period are barred by limitation. The revision petitions failed, and the Tribunal's order remained undisturbed. Case-Laws VAT and Sales Tax Fri, 26 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155259