N.N. GOSWAMY, J.

This judgment and order will also dispose of Sales Tax Reference No. 3 of 1978. In these two sales tax references, at the instance of the Commissioner of Sales Tax, Delhi, the following common question of law has been referred to this Court for opinion :

"Whether, on the facts and in the circumstances of the case, the learned Additional District Judge was justified in directing that calcium carbide, oxygen gas, electrodes and acetylene gas be included in the certificate of registration of the dealer for purposes of section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941, as then extended to the Union Territory of Delhi ?"

The relevant facts are that the assessee is a registered dealer and carries on the business of manufacturing iron chains and bolts. The assessee moved an application on 1st December, 1973, to the Sales Tax Officer for addition of the following items in columns 3(a) and 3(b) of the certificate of registration issued under the Bengal Finance (Sales Tax) Act, 1941, as then extended to the Union Territory of Delhi (hereinafter referred to as the local Act), and the Central Sales Tax Act, 1956, w.e.f. 15th November, 1973, for the purpose of use as raw materials by him in the manufacture of iron chains and bolts :

(i) Calcium carbide and (ii) oxygen gas.

That application was allowed by the learned assessing authority : vide his order dated 5th April, 1973. The order of the assessing authority was, however, subsequently revised and the aforesaid amendment in the certificate was set aside by the Assistant Commissioner of Sales tax by his order dated 20th March, 1975. The assessee moved another application for addition of the following items in column 3(a) of the certificate of registration for the purpose of resale :

(i) Oxygen gas (ii) calcium carbide (iii) electrodes and (iv) acetylene gas.

By order dated 17th/18th April, 1974, the dealer was informed that as the said items were not raw materials the same could not be allowed in the certificate. It was also mentioned that these items were not being allowed for resale because the dealer was not engaged in reselling them. The revision against the said order filed by the assessee was rejected by the Assistant commissioner, Sales Tax, by his order dated 13th March, 1975. The assessee filed as second revision before the learned Additional District Judge, who by his order dated 10th March, 1976, allowed the said revision and held that the items mentioned above were raw material required and consumed in the process of manufacture of finished products and these, according to him, were to be inserted in the certificate of registration. Dissatisfied with the order of the learned Additional District Judge, the Commissioner of Sales Tax moved an application before the Appellate Tribunal, Sales Tax, Delhi, for making a reference of a question of law to this Court. The Appellate Tribunal was of the opinion that a question of law did arise and, consequently, referred the aforesaid question of law for the opinion of this Court.

The only question that arises for decision in this reference is whether the items mentioned above can be said to be "raw material" within the meaning of section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi. The said section before its amendment by Act 20 of 1959, read as under :

"Section 5. (2)(a)(ii) Sales to a registered dealer of goods of the class or classes specified in the certificate of registration of such dealer, as being intended for resale by him, or for use by him in the manufacture of goods for sale or for use by him in the execution of any contract; and of containers or other materials for the packing of goods of the class or classes so specified."

After its amendment by Act 20 of 1959, which came into force on 1st October, 1959, the provision is as follows :

"Section 5. (2)(a)(ii) Sales to a registered dealer of goods of the class or classes specified in