- (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.;