R.M.Sahai, J. - (1.) In order to get the controversy settled if emery-powder, dolomite powder, silica sand, soap-stone powder and alumina were covered by the entry "minerals of all kinds" in Notification No. 4949 dated 30th May, 1975, the assessee invoked the Commissioner's jurisdiction under Section 35 of the Sales Tax Act. It was admitted that these items were sold after powdering and not in the form in which they were obtained from the mine. On this admission it was held by the Commissioner that the assessee was a manufacturer and powdered items sold by it were not minerals and were taxable as unclassified items.
(2.) Mineral is defined as a solid homogenous crystalline chemical element or compound that results from inorganic process of nature and that has a crystalline structure or chemical composition or range of compositions. Emery occurs as mixture of mineral corundum magnesite and others. It is very hard and is used as abrasive. Dolomite contains calcium and magnesium metals in the form of carbonates. Alumina is an oxide of aluminium metal found in earth along with silica. In fact the Commissioner did not dispute that these items were minerals. The question is whether these minerals obtained from earth continue to be so even after powdering by mechanical or manual process. Before doing so it is necessary to examine the scope of the entry in Notification No. 4949.
(3.) The use of the words "all kinds" expands the scope and width of the entry. It includes every thing which can be described as mineral. It is exhaustive in nature. But it does not extend to form. A mineral taken out of the mine may assume numerous forms or shapes by manufacture or even by processing according to its use and need. What is covered in this entry is mineral and not its form. The learned counsel for the assessee relied on Khanna Coke Industries Ltd. v. Assistant Commissioner of Sales Tax 1978 U.P.T.C. 473 and urged that if coke bricks manufactured mechanically out of coal-dust was held to be covered in the expression "coal and coke", there is no reason why powdered dolomite, etc., may not be taken to be mineral. The argument overlooks the entry in respect of coke. It reads coal including coke in all its forms. The use of the words "in all its forms" widened the scope. ' But the import of both the expressions "of all kinds" and "in all its forms" is different. The one multiplies items of the same kind, the other multiplies the same commodity in different forms.;