TMI Blog1985 (3) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... ately registered as a dealer under the provisions of the Madhya Pradesh General Sales Tax Act and holds registration certificate dated 31st January, 1974. 3.. It is alleged that the petitioner-dealer while applying for registration certificate under the Act requested for specification of the following goods as raw material for mining of coal from the coal mines: (a) gun powder, gelignite, detonators and safety fuses of all kinds, explosives of all kinds, saltpetre, sulphur, cartridge paper, electrodes (all required for blasting the mines underground); (b) fuel and lubricants like fuel oil, high speed diesel oil, coal and other kinds of fuel and lubricants. It is alleged that these goods were specified as raw material in the State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tors and safety fuses of all kinds and explosives of all kinds, saltpetre, sulphur, cartridge paper, electrodes (all required for blasting the mines underground)". This amendment made in the registration certificate is being challenged by this petition. 6.. According to the petitioner, the definition of "raw material" as contained in clause (1) of section 2 of the M.P. General Sales Tax Act is wide enough to cover these goods and therefore the Sales Tax Officer committed an error in excluding these articles. 7.. The learned counsel for the petitioner contended that the definition of "raw material" in the second part refers to articles consumed in the process of manufacture and it has further been clarified by saying "and includes fuel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the word "manufacture", which is defined in section 2(j): "'manufacture' includes any process or manner of producing, collecting, extracting, preparing or making any goods, and in respect of trees which have been severed from the land or which have been felled, also the process of lopping the branches, cutting the trunks, or converting them into logs, poles or ballies or any other articles of wood, but does not include such manufactures or manufacturing processes as may be notified." In the process of manufacture in this definition they have included the terms "extraction" and "collection". It is not disputed before us that the process of mining means the process of extraction and collection of coal and, therefore, clearly falls within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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