1988 (5) TMI 357

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....Act. (2) Whether, in the facts and circumstances of the case, the Tribunal was justified in setting aside the tax and penalty imposed in respect of sales made by M/s. Sardul Textiles Mills in its canteen account under section 16(1)(c). The Commercial Taxes Officer by his order dated 12th October, 1976 determined the tax liability in respect of the canteen sales to the tune of Rs. 450 and imposed penalty of Rs. 900 for non-submission of the quarterly returns and further found that the assessee purchased silicate, tinopole and caustic soda to the tune of Rs. 33,622 under section 5C against the S.T. form No. 17. These articles were not raw materials as none of them became ingredients of the finished product and as such after notice to the a....

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....l by the assessee and further in the appeal before the Tribunal, this aspect ought to have been examined as to whether the three commodities became ingredients of the finished products or not. This Court had an occasion to consider the question, that is, what is the correct meaning of the expression "raw material". In this connection, reference may be made to Commercial Taxes Officer, Pali v. Lodha Fabrics, Pali a case reported in [1988] 71 STC 204 (Raj); (1988) 24 STL 241 (Raj). In the light of the aforesaid decision the matter requires further examination and consideration. It would not be proper for this Court to enter into this controversy in this revision petition. It would be for the Tribunal to examine this question.   As reg....