VENKATARAMIAH, J.

( 1 ) THESE two revision petitions arise out of an application made by M/s. The Ballarpur Straw board Mills Ltd. , Karwar, (hereinafter referred to as the assessee), under section 7 of the Central sales Tax Act, 1956 (hereinafter referred to as the Act), for inclusion of certain items of goods in its registration certificate for the year 1971-72 for the purpose of obtaining C forms. The assessee had commenced the construction of a factory for manufacturing caustic soda and liquid chlorine at Karwar in or about the year 1971-72. For the purpose of erecting the said factory and manufacturing the chemicals referred to above, it required certain items of goods which had to be purchased from outside the State. It, therefore, requested the Commercial Tax Officer to include those items in the registration certificate to enable it to have the benefit of the concessional rate of taxation under the Act. He however rejected the prayer of the assessee in respect of the following eight items :

(1) Timber of all kinds. (2) Drawing office equipments and instruments. (3) Weighing machines and bridges. (4) Laboratory instruments and apparatus. (5) Paints, varnishes and pastes of

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