Judgement

G. K. MISRA, C. J. :- The petitioner is a limited liability company governed by the Indian Companies Act, 1956. It has its registered Office in Calcutta and its place of business is at Biramitrapur in the district of Sundergarh. The Petitioner is a lessee of mines for mining limestone and dolomite, that is for winning and getting the same from the earth and processing and selling them in the State of Orissa. It holds a certificate of registration under the Central Sales Tax (Registration and Turnover) Rules, 1957 (Annexure-A). The relevant entry in tile Certificate of Registration is to the effect that for use in mining the petitioner can purchase machinery, plant (Productive and Auxiliary) tools ... .equipment. The Petitioner's case is that in accordance with the entry in the certificate of Registration it purchased the following goods : (i) Drilling rods, (ii) Laboratory chemicals, (iii) M. S. Rods, (iv) Tyre-Tube, (v) Leyland Dumper, (vi) Dumper spares and (vii) Gasoline. According to the petitioner these goods are covered by the entry in the certificate of registration and it is entitled to purchase them on payment of concessional rate of sales tax as prescribed in Sec