Judgment

SIKRI,, J.

( 1 ) THIS appeal by special leave is directed against the order of the High court of Madhya Pradesh, Jabalpur, dismissing the application filed by the appellant under Articles 226 and 227 of the Constitution.

( 2 ) 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 mainly", and in column 16 listed the following goods or classes of goods purchased by it in the course of inter-State trade for use in the production of coal:"explosives, lubricants, fuel, timber, machinery, colliery stores, etc. "

( 3 ) IT was granted a certificate of registration dated 27/06/1957, and the business was described as "wholesale distribution of coal" and the only classes of goods included were lubricant oil, fuel, and explosives.

( 4 ) ON 2/07/1957, the appellant wrote to the Sales Tax Officer, Raigarh, stating that only lubricant oil, fuel 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 notform 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.

( 5 ) DISSATISFIED with the reply of the Sales Tax Officer, the appellant applied to him for inclusion of various other items of goods, and the Sales Tax Officer amended the certificate adding various other categories. Another amendment was granted by the Sales Tax Officer on or about 25/11/1957, adding fuel and diesel oil. The appellant was still not satisfied and filed another application on or about 15/05/1958, 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 21/08/1959, but the Sales Tax Officer by his order dated 30/09/1959, refused to accede to the request. The Sales Tax Officer informed the appellant as follows:"iron and steel is a declared commodity vide section 14 of the central Sales Tax Act and hence cannot be specified in the registration certificate for purposes of manufacture of goods for sale. AS regards motor trucks and spare parts for motor vehicles including motor tyres and tubes, I have to repeat that as they are not directly used for the production of coal they cannot be specified in your registration certificate. "

( 6 ) THEREUPON the appellant filed a revision under section 39 (1) of the Madhya Pradesh General Sales Tax Act (Madhya Pradesh Act 11 of 1959 ). The Commissioner of Sales Tax by his order dated 16/08/1960, upheld the order of the Sales Tax Officer. On 6/02/1961, the appellant filed an application under Articles 226 and 227 of the Constitution. The High court dismissed the application by its order dated 12/10/1961.

( 7 ) EIGHT items, namely, iron and steel, me