Hewing implements were used to cut down large pieces of the mine walls and surface and their life was perhaps the longest out of the list.
P. Bharucha, B.N. Kirpal, S. Rajendar Babu, Syed Shah Mohammed Quadri and M.B. Shah, JJ.
Dry cells, torches and cells and electrical bulbs were used only for illuminating the inside of the mine.
Kerosene oil was required for lanterns for illumination purposes and number as a fuel to power any machine.
By the order dated 9th April, 1997 this appeal was directed to be placed before a larger Bench .
Drilling bits were neither instantaneously companysumed number did they form part of the finished goods in any manner.
The aforesaid was a case under the Bihar Finance Act, 1981 and the question, according to the Division Bench which made the order of reference, was whether the law laid down by this Court in J.K. Cotton Spinning Weaving Mills Co. Ltd. v. Sales Tax Officer 1965 16 STC 563 and Indian Cooper Corporation Ltd. v. Commissioner of Commercial Taxes 1965 16 STC 259 would apply in full force to this appeal under the M.P. General Sales Tax Act, 1958.
Hence, it companyld number be treated as a raw material.
It was more in the nature of a building material.
Cement and lime was used to seal leakages and plaster holes in the mines.
