Judgment

R.M. SAHAI, J.

(1) THE short question of law that arises for consideration in this appeal is whether any raw material, including those which were otherwise finished products, used by the appellant in manufacture or processing of commercial vehicles, spare parts and other engineering products were industrial raw material (inputs) within the meaning of the expression used in the notification issued by the State government on 12/4/1982 in exercise of its power under Section 13(1(b) of the Bihar Finance Act, 1981.

(2) THE appellant, a registered dealer, under the central Sales Tax Act, 1956 and the Bihar Finance Act, 1981 for purpose of manufacturing and processing its products, namely, motor vehicles, trucks and bus chassis, excavators and other engineering products, purchased commodities including such commodities as tyres, tubes, batteries and various other items which are used for producing the goods and making them saleable commodities. The appellant claimed that such goods being raw material having been required directly for use in the manufacturing of goods for sale in the State or in course of inter-State trade, the appellant was entitled to