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TMI Blog1965 (11) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness of manufacturing goods or of processing goods or even mining operation but the expression 'intended to be used' cannot be equated with 'likely to facilitate' the conduct of the business of manufacturing or of processing goods or of mining . These observations apply to the items furniture and sanitary fittings . These two items are likely to facilitate the business of mining but it cannot be said that they are intended to be used in mining. - Civil Appeal No. 595 of 1964 - - - Dated:- 12-11-1965 - SUBBA RAO K., SHAH J.C. AND SIKRI S.M. JJ. I.N. Shroff, for the respondents. S.T. Desai, Seior Advocate (S.N. Mukherji, with him), for the appellant. ---------------------------------------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and explosives had been mentioned in the certificate of registration but there were other stores which ought to have been included. The Sales Tax Officer replied that the expression "in the manufacture of goods" denotes only such goods as were consumed or directly utilised in the process of manufacture or formed part as an ingredient of the finished goods such as plants, machinery, tools, stores, etc., and ingredients of buildings for staff, conveyances or parts of it for transport of goods, etc., could not form a part of the manufacturing process and hence could not be specified in the certificate of registration in order to purchase goods for use in the manufacture of goods for sale. Dissatisfied with the reply of the Sales Tax Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Sales Tax by his order dated August 16, 1960, upheld the order of the Sales Tax Officer. On February 6, 1961, the appellant filed an application under Articles 226 and 227 of the Constitution. The High Court dismissed the application by its order dated October 12, 1961. Eight items, namely, iron and steel, medicines and insecticides, welding sticks, sanitary fittings, spare parts for motor vehicles including tyres and tubes, furniture, stationery and motor trucks were the subject-matter of the revision and the application under Articles 226 and 227 of the Constitution, but in view of the decision of this Court in Indian Copper Corporation Ltd. v. Commissioner of Commercial Taxes, Bihar [1965] 16 S.T.C. 259., the learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed products from the factory. The expression 'goods intended for use in the manufacturing or processing of goods for sale' may ordinarily include such vehicles as are intended to be used for removal of processed goods from the factory to the place of storage." The learned counsel for the appellant relying on the above observations contends that the appellant here was also carrying on the business of manufacturing coke and selling it, and he says that for that reason the appellant required motor trucks and spare parts for motor vehicles, including tyres and tubes, for transporting coal to the factory for manufacturing coke. But on, looking through the record, we find that this is the first time that this point is being made in the course ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the expression cannot be extended to include delivering the coal to a siding at the railway station. There- fore, the High Court was right in holding that these two items, namely, spare parts of motor vehicles including tyres and tubes, and motor trucks cannot be included in the registration certificate of the appellant. As far as furniture and sanitary fittings are concerned, these are covered by the ratio of the decision of this Court in the Indian Copper Corporation case(1). In dealing with stationery, Shah, J., observed that " 'stationery' also is not intended for use in the manufacture or processing of goods for sale or for mining operations. Use of stationery undoubtedly facilitates the carrying on of a business of manufacturing goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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