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6. In the facts and circumstances of the case, we are of the opinion that the existence of alternative remedy ought not to come in the way of entertaining the plea of the petitioner on merit as demonstrably the very foundation of initiating of reassessment and consequent reassessment has been founded solely on that premise. In ordinary course of proceedings the authorities below Tax Board are expected to follow the same decision as a matter of judicial propriety. In view of the decision of the Tax Board, the highest tribunal under the Sales Tax statute, the contention of the petitioner about manufacture that it would bring into existence a new commercially different commodity would have been a futile exercise particularly, keeping in view that the ultimate remedy of the petitioner was to come again to this Court against the order of the Board also. We are further informed that decision in Udaipur Dugdh Utpadak Sahakari Sangh is also pending consideration before this court raising the same issue. Moreover, in our opinion, on the basis of the statement made before us, it is apparent that the case needs only interpretation of the provisions of Section 10 of the Act, 1994 in the light of cognate provisions. Without going into other issues, the question needs to be decided by this Court to set at rest ambiguity, if any, in interpreting the provisions so that future multiple litigation on the issue can be curtailed.

10. In the Act, 1994 under Section 2(27), the term 'manufacture' has been defined to include every processing of goods which brings into existence a commercially different and distinct commodity but shall not include such processing as may be notified by the State Govt.

11. There is departure from the definition of 'manufacture' as given in the Act of 1954.

12. Under the Act of 1954, the definition of 'manufacture' as it originally stood w.e.f. 25.3.1962 is as under:-

"manufacture" includes any process or manner of producing, collecting, extractions, preparing or making any goods; but does not include such manufacturers or manufacturing processes as may be notified by the State Government."

16. Thus, the raw materials for the purpose of the Act meant only those goods which are used as ingredients or the processing materials viz. fuel and lubricant which are required in manufacture of goods. Articles used for making the commodity salable would not come within the definition of 'raw materials' under the Act, 1994 unless such processing brought into existence a commercially different and distinct commodity.

17. Section 4 provided for the rates to be prescribed by State by notification at which tax is to be levied on the sale or purchase of the goods on which the incident of tax were to fall by dint of Section 3 of the Act, 1994. It is for the State Govt. subject to other provisions of the Act and provisions of the Central Sales Tax Act, to prescribe rate or rates on different commodities. The maximum rate upto which State could prescribe rate of tax is 50%.

31. The conclusion is irresistible that the assessee is entitled to the concessional rate of tax, if not under Sub-section (1) of Section 10, under Sub-section (3) of Section 10 of the Act, 1994.

32. We may make it clear that so far as use of skimmed milk powder for processing the natural milk to standardize its fat contents at different levels and selling the milk of varied forms at different price may not amount to manufacture, as even after the processing, the commodity commercially known for marketing remains the same viz. milk and the subject of tax has also been identified as one commodity viz. 'milk' for tax also which is one of the relevant factor for determination whether a commercially distinct commodity will come into market by the dint of processing the natural milk to different fat contents; or invite different tax rates on different variety of milk so as to consider it commercially different commodity for the purposes of levy of tax also. At the same time, it cannot be doubted that the skimmed milk powder to the extent it is used for processing the milk to bring into existence other milk products like Ghee, Lassi about which reference has been made can be considered as raw materials. Merely because at intermediary stage of processing the product is sold in market with its different varieties though commercially not different commodity. Thus, the levy on the proportionate quantity of skimmed milk, to the extent it is used for the purpose of producing milk products with the help of other commodities can be considered as raw materials also.