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1999 (4) TMI 552 - SC - VAT and Sales TaxTreatment as raw material - Held that:- So far as drilling bits are concerned, they are used to bore, holes in the walls of the mine; the holes are stuffed with explosives and the detonation thereof yields the coal. Their utility is quickly exhausted. It can, therefore, be said that they are consumed in the mining of the coal. To that extent alone can the assessee succeed. Accordingly, the appeal is allowed, except to the extent that it covers drilling bits
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