TMI Blog1964 (10) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. S.P. Varma, for the respondent. -------------------------------------------------- The judgment of the Court was delivered by SHAH, J.- The Indian Copper Corporation Ltd., is a company incorporated under the laws of the United Kingdom and has its registered office for the purpose of its business in India at Ghatsila, District Singhbhum in the State of Bihar. The Corporation mines copper and iron ore from its own mines, transports the ore to its factory and manufactures finished products from the ore for sale. The Corporation has for the purpose of its business to purchase diverse categories of goods from outside the State of Bihar. Some of those goods are used in its factory in the process of manufacture and in the copper and kyanite mines, other goods are purchased for use in its offices, factory and mines and in the hospitals set up for affording medical facilities to its employees. On April 30, 1957, the Corporation applied to the Superintendent of Sales Tax, Jamshedpur, for registration as a dealer under the Central Sales Tax Act (74 of 1956) setting out a list of goods for specification in the certificate of registration under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section it is provided: "Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed." By sub-section (3) it is provided: "If the authority to whom an application under sub-section (1) or sub-section (2) is made is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder, he shall register the applicant and grant to him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of sub-section (1) of section 8." Sub-sections (2), (4) and (5) need not be reproduced. Section 8, as it stood at the date of the petition, read as follows: "(1) Every dealer, who in the course of inter-State trade or commerce- (a) sells to the Government any goods; or (b) sells to a registered dealer other than the Government goods of the description referred to in sub-section (3); shall be liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... These are essential for sampling and analysis of ore and other raw materials in mining operations and in the process of manufacture. (iv) Medical supplies.- These are required for treatment of the workers employed in the mining of ore and manufacture of goods. (v) Stationery.- This is required for the maintenance of records, furnishing returns to various Government Departments, also Muster Page No: 263 Rolls, payment of wages registers and all necessary forms and schedules under the Mines and Factories Acts. (vi) Tyres and tubes.- These are necessary for the maintenance of motor-vehicles set out in item (i). (vii) Cane baskets.- These are required for carrying ore and other materials used in the course of manufacture and also are used by the sanitary department for collecting refuse and thereby ensuring the health and cleanliness of the colony of workmen employed in the manufacture of goods. All these items were, it was claimed by the Corporation, required for the mining operations and in the manufacture of copper and for the workmen employed in those operations. The High Court excluded from item (i) "Locomotives and motor- vehicles" those vehicles whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing operations. This by itself would be sufficient to reject the reservation made by the High Court. We are also of the opinion that in a case where a dealer is engaged both in mining operations and in the manufacturing process-the two processes being interdependent -it would be impossible to exclude vehicles which are used for removing from the place where the mining operations are concluded to the factory where the manufacturing process starts. It appears that the process of mining ore and manufacture with the aid of ore copper goods is an integrated process and there would be no ground for exclusion from the vehicles those which are used for removing goods to the factory after the mining operations are concluded. Nor is there any ground for excluding locomotives and motor-vehicles used in carrying finished products from the factory. The expression "goods intended for use in the manufacturing or processing of goods for sale" may ordinarily include such vehicles as are intended to be used for removal of processed goods from the factory to the place of storage. If this be the correct view, the restrictions imposed by the High Court in respect of the vehicles and also the spare part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... processing goods or even mining operations; but the expression "intended to be used" cannot be equated with "likely to facilitate " the conduct of the business of manufacturing or of processing goods or of mining. Those cane baskets which are intended to be used by the sanitary department for collecting refuse to protect the health and cleanliness of the colony and the workmen employed in the manufacture of goods, cannot, on the test set out earlier, be specified in the certificate of registration. But we are unable to agree with the High Court that the cane baskets which are required for carrying ore and other materials used in mining or in the manufacture of goods are not intended for use in the process of manufacturing or mining operations. We are also unable to appreciate why the High Court specified laboratory fittings used for analysis and sampling ore and other raw materials only in the initial stages of mining operations and in the process of manufacture. There is no discussion in the judgment in support of this observation, and we see no ground to support the reservation which restricts the specification to laboratory fittings used only in the initial stages. The order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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