The petition of the Corporation for specification of the remaining goods was dismissed.
under section 8 1 of the Central Sales Tax Act.
The Corporation has for the purpose of its business to purchase diverse categories of goods from outside the State of Bihar.
The High Court was of the view that the following categories of goods fell within the terms of section 8 3 b of the Central Sales Tax Act and companyld be specified in the certificate of registration Locomotives and motor vehicles actually used in carrying and removing raw materials during the process of manufacture Locomotives and motor vehicles used both underground and on the surface during mining operations Accessories and spare parts for such locomotives and such motor vehicles Tyres and tubes for such motor vehicles and Laboratory fittings used for sampling and analysis of the ores and other raw materials in the initial stages of mining operations and in the process of manufacture.
These are used in carrying raw materials and removing materials during the process of manufacture and thereafter to different places and are also used both underground and on the surface in mining operations and in transport of crude ore and stores for mining operations.
Accessories and spare parts for locomotives and motor vehicles.
On that view the High Court excluded also the accessories and spare parts for locomotives and motor vehicles item ii and tyres and tubes of those motor vehicles item vi .
The Corporation mines companyper and iron ore from its own mines, transports the ore to its factory and manufactures finished products from the ore for sale.
The goods in respect of which the Corporation claimed specification in the certificate of registration were the following i Locomotives and motor vehicles Accessories and spare parts for motor vehicles and loco motives Household, laboratory, hospital and general furnishings and fittings Medical supplies Stationery Tyres and tubes for motor vehicles and Cane baskets.
The Corporation then petitioned the High Court of Patna under Articles 226 and 227 of the Constitution for an order that the Superintendent of Sales Tax be directed to specify the goods mentioned in paragraph 4 of the petition in the certificate of registration granted to the petitioner, on June 24, 1957, and to forbear from levying or realising tax under the Central Sales Tax Act from the Corporation in excess of one per cent.
The Corporation had in annexure B 2 to its petition submitted the following reasons for specification of the goods in the certificate of registration Locomotives and motor vehicles.
Against the order of the High Court, with special leave, the Corporation has appealed to this Court.
Hospital equipment with furnishings and fittings.
The High Court excluded from item i Locomotives and motor vehicles those vehicles which were used by the Corporation after the mining operations were companycluded and before the manufacturing process companymenced and also vehicles used in carrying finished products from the factory on the companyclusion of the process of manufacture.
Shah, J. The Indian Copper Corporation Ltd., is a companypany incorporated under the laws of the United Kingdom and has its registered office for the purpose of its business in India at Ghatsila, District Singhbhum in the State of Bihar.
