Judgment

SHAH, J. : Messrs, J. K. Cotton Spinning and Weaving Mills Company Ltd. is a public limited Company having its registered office at Kanpur. The Company manufactures for sale cotton textiles, tiles and other commodities. The Company applied on June 21, 1957, requesting the Sales Tax Officer, Sector II, Kanpur, to register it as a dealer under S. 7(1) of the Central Sales Tax Act, 1956, and prayed that the following goods which it ordinarily purchased in the course of inter-State -trade may be specified in the certificate:

"Cotton staple fibre, yarn, wastes, coal, petrol, machniery, electricals, spares, hardwares, dyes and colours, chemicals, auxiliaries, oils, lubricants, tallows, starches, woollen clothings, gums, clays, salt belting; bobbins, shuttles; wooden accessories and other mill stores for manufacturing cloth, yarn, tiles and paints, etc. " The Sales Tax Officer granted the certificate as registration was later modified and the following additional categories of goods were specified :

"Industrial gases, drawing instruments, photographic materials, packing materials including wood, paper, straw and cardboards, etc., and building materials including iron, steel, cement,