TaxTMI 
TaxTMI 
1965 (11) TMI 127
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....he application filed by the appellant under Articles 226 and 227 of the Constitution. The appellant is a joint-stock limited liability private company carrying on the business of mining coal and trading in coal and coke as owner of the mines and the business known as West Chirimiri Colliery at Chirimiri in the district of Surguja in the State of Madhya Pradesh. The appellant applied for registration as a dealer under section 7 of the Central Sales Tax Act (74 of 1956)-hereinafter referred to as the Central Act-in Form A prescribed by the Central Sales Tax (Registration and Turnover) Rules, 1957-hereinafter referred to as the Central Rules. In that application it described the business as "wholly mining and wholesale distribution of coal ....
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....t was granted by the Sales Tax Officer on or about November 25, 1957, adding fuel and diesel oil. The appellant was still not satisfied and filed another application on or about May 15, 1958, praying for inclusion of 27 more items. The Sales Tax Officer amended the certificate again including 14 items, but excluded iron and steel (heavy and light), medicines and insecticides, welding sticks, sanitary fittings, spare parts for motor vehicles including tyres and tubes, furniture, stationery and motor trucks. The appellant pressed his claim by another application dated August 21, 1959, but the Sales Tax Officer by his order dated September 30, 1959, refused to accede to the request. The Sales Tax Officer informed the appellant as follows: "....
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....cks. In the Indian Copper Corporation case', this Court had occasion to construe rule 13 of the Central Rules, and it held that "locomotives and motor vehicles, accessories and spare parts for motor vehicles and locomotives, and tyres and tubes for motor vehicles, laboratory fittings used for sampling and analysis of the ore and other raw materials in the mining operations and in the process of manufacture for sale and cane baskets used for carrying ore and other materials used in the course of manufacture, should be specified in the certificate of registration". But this Court rejected the claim of the Indian Cop- per Corporation in respect of household, hospital equipment with furnishing and fittings, and medical supplies, stationery and ....
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....e. In its application under Article 226 in the opening para it only mentions that it is carrying on the business of mining coal and trading in coal and coke, as the owner of the mines. The learned counsel has not been able to point out any documentary evidence to show that the appellant was actually manufacturing coke, and, therefore, we cannot allow him to raise this new point at this stage. In the alternative, the learned counsel for the appellant con- tends that the appellant requires these motor trucks for transporting coal to the railway siding at the nearest railway station. He says that the appellant has to deliver coal f. o. r. railway siding, and in order to fulfil its commitments it must transport coal to the railway siding.....