1. This is an application under Art.226 and Art.227 of the Constitution for the issue of a direction to the opponents for specification of certain goods in the certificate of registration issued to the petitioner under S.7 (3) of the Central Sales Tax Act, 1956 .

2. The petitioner is a joint stock limited liability private company carrying on the business of mining coal and trading in coal and coke. It is the owner of the West Chirimari Colliery situated in Sarguja district. The petitioner - company applied for registration as a dealer under S.7 of the Act. In the application for registration, which the petitioner made in 1957 in Form A prescribed by the Central Sales Tax (Registration and Turnover) Rules, 1957, the goods to be purchased by the petitioner as a dealer in the course of inter - state trade were first specified as "explosives, lubricants, fuel, timber, machinery, colliery stores etc., as per list attached." These goods were stated as for use in production of coal. The applicant clearly stated that none of the goods to be purchased was for resale. A certificate was issued to the petitioner on 27th June 1957. In that certificate the petitioner's business was stated to be