Raw materials, means goods used as the ingredient in the manufacture of other goods and includes processing materials, consumable stores and material used in the packing of the goods so manufactured but does not include fuels for the purpose of generation of electricity. [Gujarat Value Added Tax Act, 2003, s. 2(19)]
Raw materials, ought to be construed in the sense of those basic materials which are required for the production of finished articles which the manu-facturer manufactures and not in the sense of unmanufactured materials or materials in their raw state, Municipal Committee, Burhanpur v. Allauddin Aolia Saheb, (1957) MP LJ 279.