Prescription of goods: registered dealers may purchase only inputs and capital goods used in manufacture, mining, telecom or power. Prescription limits purchases by a registered dealer under clause (b) of subsection (3) of section 8 to goods intended for use as raw materials, processing materials, machinery, plant, equipment, tools, stores, spare parts, accessories, fuel or lubricants in the manufacture or processing of goods for sale, and also for use in the telecommunications network, in mining, or in the generation or distribution of electricity or any other form of power.