ORDER

1. These are cases under the Madhya Pradesh General Sales Tax Act, 1958. The question is whether timber, kerosene, limestone and cement can be treated as raw material for the purpose of the Act."Raw Material" has been defined in Section 2(1) of the Act. On behalf of the respondent, it has been contended that the dispute is concluded by the principles laid down in the case of Tata Engineering & Locomotive Co. Ltd. v. State of Bihar [(1994) 6 SCC 479 : (1995) 96 STC 211].

2. Tata Engineering & Locomotive Co. case [(1994) 6 SCC 479 : (1995) 96 STC 211] was decided under the provisions of the Bihar Finance Act, 1981. In that case, reliance was placed upon the decision of this Court in the cases of J.K. Cotton Spg. & Wvg. Mills Co. Ltd. v. STO [(1965) 16 STC 563 : AIR 1965 SC 1310] and also Indian Copper Corpn. Ltd. v. Commr. of Commercial Taxes [(1965) 16 STC 259 : AIR 1965 SC 891]

3. Section 8 of the Central Sales Tax Act lays down the rate of tax chargeable on sales in course of inter-State trade or commerce. It inter alia provides that every dealer who sells to a registered dealer other than government goods of the description referred to in sub-section (3) shall be liable to