JUDGMENT

Dr. AR. Lakshmanan, J.—Leave granted.

2. The above appeal filed by the Commercial Taxation Officer Circle-B, Udaipur raises a very interesting question of law of general public importance, as to the parameters for the test for the determination of raw materials and in addition to whether the use of articles or commodities not generally used in the manufacturing process can still be categorized as raw materials for the purpose of concession in the levy of taxes, for consideration by this Court.

In other words;

“Whether diesel can be called raw material in the manufacture of polyester yarn.

3. In the present case, the respondent is engaged in the business of manufacture of polyester yarn and for the said purpose, it purchased diesel and used it for manufacturing electricity by D.G.-sets. The respondent has claimed a benefit under Section 10(1) of Rajasthan Sales Tax Act, 1994 (hereinafter referred to as ‘the Act’) claiming that diesel purchased is a raw material for the manufacture of the ultimate final product – Polyester Yarn.

4. Under the notification issued under Section 10(1) of the Act, purchase of raw material for manufacture of final product is entitled to a concessiona