WESTERN COAL FIELDS LTD Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THIS petition has been filed by the petitioner challenging the orders passed by the Sales Tax Officer, Chhindwara, dated 30th December, 1982, deleting explosives and other goods from the category of raw materials specified in the registration certificate under the M. P. General Sales Tax Act.

(2.) ACCORDING to the petitioner, the petitioner, Western Coal Fields Ltd. , is working coal mines and is a dealer registered under the M. P. General Sales Tax Act. This unit is separately registered as a dealer under the provisions of the Madhya Pradesh General Sales Tax Act and holds registration certificate dated 31st January, 1974.

(3.) IT is alleged that the petitioner-dealer while applying for registration certificate under the Act requested for specification of the following goods as raw material, for mining of coal from the coal mines :