TMI Blog1961 (10) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... res etc. as per list attached." These goods were stated as for use in production of coal. The applicant clearly stated that none of the goods to be purchased was for re-sale. A certificate was issued to the petitioner on 27th June, 1957. In that certificate the petitioner's business was stated to be of wholesale distribution of coal and the goods specified for purpose of section 8(1) of the Act were lubricant oil, fuel and explosives. The petitioner then applied for amendment of the certificate so as to include in the specification more goods which, according to the petitioner, were used by it in the production of coal. This was granted. Then another application was made by the petitioner for specification of further goods in the registration certificate. This was partly granted. The applicant's prayer for the specification of iron and steel, medicines and insecticides, welding sticks. sanitary fittings, motor-trucks, spare parts of motor-trucks including tyres and tubes, furniture, and statioery was rejected by the Sales Tax Officer. 3.. The petitioner then preferred a revision petition before the Commissioner of Sales Tax contending that all the goods referred to above were req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by section 8. The first subsection of this section is as follows: "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 liable to pay tax under this Act, which shall be one per cent. of his turnover." Sub-section (3), in so far as material here, runs thus"(3) The goods referred to in clause (b) of sub-section (1)(a) in the case of declared goods, are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re-sale by him. (b) in the case of goods other than declared goods are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re-sale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power; It will thus be seen that in the case of goods sold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of those provisions in these proceedings. The reason is that the petitioner's prayer before the sales tax authority was for its registration as a dealer under section 7 and specification of certain goods in its certificate of registration. Its contention has all along been that the class or classes of goods which it desires to be specified are those which fall under section 8(3) and its prayer in this petition is that a direction be issued to the opponents for specification of the goods mentioned earlier which have been excluded from specification in the certificate of registration. That being so, the petitioner must accept the position that sections 7(3) and 8(3) under which he is seeking the relief of specification of certain goods in the certificate of registration are valid. If he comes to the Court and attacks the validity of those provisions, then clearly he cannot get the relief he is praying for. It seems to us elementary to say that a person seeking relief under a particular statutory provision must accept its validity, Then again at present there is no question of any assessment of sales tax having been made against the petitioner. If and when an assessment is made on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture or processing of coal or manufacture or processing of electricity. The use of the words "manufacture or processing" in relation to excavation of coal is altogether inept. The question, therefore, of determining the meaning and construction of the words "manufacture or processing" does not arise here. The precise point that requires consideration is whether motor-trucks, furniture etc., which the petitioner desires to be specified in its certificate of registration, are "raw materials, processing materials, machinery, plant, equipment, tools, stores, spare parts, accessories, fuel or lubricants" intended for use in mining, which is here coal-mining. Learned counsel referred us to some decisions to show that a motor-truck was machinery and the other articles were equipment or stores. This is obvious enough. But the important question is whether they are intended for use in mining. The articles intended for use must be "in mining" and not "on mines". The words "in mining" connote" in the process of mining". Now, coal-mining consists in extracting coal from the ground, usually by means of underground excavations. The coal-mining operations include, not only the actual excavat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he mines. But all these activities and enterprises are not parts of the coal-mining operations. That being so, the petitioner's claim that motor-trucks, furniture, stationery, spare parts of motor vehicles, sanitary fittings, medicines and insectides are goods intended for use in mining within the meaning of rule 13 is altogether untenable. Welding sticks are no doubt needed in mining operations. But before the Commissioner of Sales Tax the claim for specification of welding sticks in the certificate of registration was not pressed. In regard to "iron and steel" the Commissioner rightly directed the petitioner to apply by stating the particular goods of iron and steel which are needed for use in mining. 8.. Reference was made to Bhartia Electric Steel Co., Ltd. v. Commercial Tax Officer[1956] 7 S.T.C. 527. and Indian Iron and Steel Co., Ltd. v. Commercial Tax Officer[1957] 8 S.T.C. 517. These cases are not in point. In the first case the question that was considered was of the meaning of "manufacture of goods" for sale, The observations made by the Calcutta High Court while considering the meaning of -manufacture of goods" far from supporting the petitioner's contention only go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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