Goods used in mining must be tied to the actual mining operation; transport items and office conveniences were excluded.

Goods may be specified in a registration certificate only if they are intended for use in the actual mining operation, not merely in the wider mining business or in transporting mined goods. Spare parts of motor vehicles, including tyres, tubes and motor trucks, were held outside the scope of goods used in mining because they related to transport to a railway siding rather than mining itself. Furniture and sanitary fittings were similarly excluded because they only facilitated the conduct of the business and were not used in the mining operation. The claims for inclusion of both categories were rejected.

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Issues: (i) Whether spare parts of motor vehicles including tyres and tubes and motor trucks could be specified in the registration certificate as goods intended for use in mining or in the manufacture of goods for sale. (ii) Whether furniture and sanitary fittings could be specified in the registration certificate as goods intended for use in mining.

Issue (i): Whether spare parts of motor vehicles including tyres and tubes and motor trucks could be specified in the registration certificate as goods intended for use in mining or in the manufacture of goods for sale.

Analysis: The expression used in rule 13 was confined to goods intended for use in the actual activity of mining and could not be expanded to the business of mining as a whole. Goods required merely for transporting coal to a railway siding were not goods used in mining itself. A new plea that the appellant was manufacturing coke was not supported by the record and could not be entertained.

Conclusion: The claim for inclusion of spare parts of motor vehicles including tyres and tubes and motor trucks was rejected.

Issue (ii): Whether furniture and sanitary fittings could be specified in the registration certificate as goods intended for use in mining.

Analysis: Goods that only facilitate the carrying on of the mining business are not goods intended to be used in mining. Furniture and sanitary fittings were treated as items analogous to stationery and other conveniences that aid the business but are not used in the mining operation itself.

Conclusion: The claim for inclusion of furniture and sanitary fittings was rejected.

Final Conclusion: The appeal failed because the disputed items were not shown to be goods intended for use in mining within the meaning of the governing registration provisions.

Ratio Decidendi: Goods are includible in the registration certificate only if they are intended for use in the actual mining operation, and not merely because they facilitate the conduct of the mining business or the transport of mined goods.

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