The judgment of the Court was delivered by

DESAI, J. - In this reference made at the instance of the assessee under section 69 of the Gujarat Sales Tax, 1969 (hereinafter referred to as "the Act"), the Gujarat Sales Tax Tribunal (hereinafter called "the Tribunal") has referred the following question for the opinion of this Court :

"Whether, on the facts and in the circumstances of the case, the levy of purchase tax under section 16 of the Gujarat Sales Tax Act, 1969, on the purchases of glass ampules made against declaration in form 19 was justified on the ground that such ampules were neither raw materials, processing nor consumable stores used in the manufacture of goods for sale ?"

The assessee herein is a manufacture of pharmaceuticals. Amongst the pharmaceutical products manufactured by the assessee are included various kinds of injections. The injectible liquid medicine, after it is prepared, is required to be filled in glass ampules made of special glass. The assessee does not manufacture such ampules but purchases them. After those ampules are properly washed and subjected to sterilisation, the injectible liquid medicine is poured into them without touch of human h