1999 (4) TMI 552

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.... SYED SHAH MOHAMMED QUADRI AND SHAH M.B. JJ. S.K. Agnihotri, Sapam Biswajit Metei, Ms. Sultana Sonawane and Mrs, madhur Dadlani, Advocates, For the appellant.   K.V. Mohan, Advocate, for the respondent   --------------------------------------------------   ORDER   By the order dated 9th April, 1997 this appeal was directed to be placed before a larger Bench Commi....

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.... the respondent has not, even after being reminded of the order of reference, relied upon the judgment in Tata Engineering & Locomotive Company Ltd. v. State of Bihar [1995] 96 STC 211 (SC); (1994) 6 SCC 479 and, therefore, the order of reference to a larger Bench has become redundant. However, since we have heard the matter, it is appropriate that we decide it. 3.. What we are concerned with i....

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....the set-off or refund of tax in respect of tax-paid goods in certain circumstances, of the following on the ground that they were raw materials consumed in the course of manufacture, covered by the afore-quoted definition: timber, kerosene oil, drilling bits, hewing implements of all kinds, dry cells, torches, cement and lime and electrical bulbs. The Sales Tax Officer and the Commissioner of Sale....

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.... and cells and electrical bulbs were used only for illuminating the inside of the mine. Cement and lime were used to seal leakages and plaster holes in the mines. It was more in the nature of a building material. The High Court took the contrary view. It said the Commissioner had interpreted the definition of raw material too narrowly. We cannot agree, given that the definition requires that th....