1966 (7) TMI 72

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.... the Madhya Pradesh General Sales Tax Act, 1958. The boot polish manufactured by him is packed in different sizes of tin-dibbies and the said dibbies are enclosed in cartons made out of box-board or gray-board. Similarly, the boot polish manufactured by the petitioner is covered with aluminium-foils after the same is filled in the dibbies. The petitioner applied before the Sales Tax Officer, Circl....

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....nclude the above-mentioned articles as raw materials in the registration certificate issued to the petitioner under rule 8 framed under the M. P. General Sales Tax Act. 2.. Section 8 of the M. P. General Sales Tax Act provides that notwithstanding anything contained but subject to such restrictions and conditions as may be prescribed, the rate of tax payable on the sale to or purchase by a regi....

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.... cannot be said to be "any process or manner of producing, preparing or making" the boot polish. The said articles cannot also be included in the definition of "raw material" as they are not used as ingredients in the manufacture of boot polish; nor are they articles consumed in the process of manufacture. It has been observed in Bhartia Electric Steel Co. Ltd. v. Commercial Tax Officer and Others....

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.... consumed in the process of manufacture of boot polish. These articles are utilised for the purposes of packing for the facility of sale. The words used in the definition of "raw material" are "an article used as an ingredient in any manufactured goods or an article consumed in the process of manufacture." If the interpretation of the petitioner is accepted, the words used would have been "in conn....