TaxTMI 
TaxTMI 
1961 (10) TMI 67
X X X X Extracts X X X X
X X X X Extracts X X X X
.... course of inter-State trade were first specified as "explosives, lubricants, fuel, timber, machinery, colliery stores 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 preferr....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... class or classes of goods for the purposes of sub-section (1) of section 8". The rates of tax payable have been fixed 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... sections 7 and 8(3) are ultra vires the Constitution may be disposed of by saying that it is not open to the petitioner to attack the validity 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or distribution of electricity, and that is also the natural meaning of the words "manufacture or processing of goods". We do not speak of manufacture 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o keep the miners in good health. There may be some statutory obligations on the petitioner to provide certain facilities and safeguards on the 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 observatio....