INDIAN COPPER CORPORATION LTD Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) In this case the petitioner is an incorporated company under the name and title of Indian Copper Corporation Limited and has its registered office in Ghatsila in the State of Bihar. In accordance with the provisions of the Central Sales Tax Act (Act No. 74 of 1956) the petitioner applied for registration to the Superintendent of Sales Tax, Jamshedpur, on the 30th April, 1957. The case of the petitioner is that it is purchasing different kinds of goods for use in manufacture in ite copper and kaynite mines and factory. On the 11th July, 1957, the petitioner was granted a registration certificate by the Superintendent of Sales Tax, Jamshedpur, but the Superintendent of Sales Tax rejected the claim of the petitioner that certain goods should be specified in the registration certificate as being required for use in manufacture. The petitioner again applied to the Sales Tax authorities for inclusion of the goods in the certificate of registration under Section 8 (3) (b) of the Sales Tax Act as being required for use in manufacture. The petitioner claimed that the following goods should be specified in the registration certificate, namely,

(2.) The petitioner hag now obtained a rule from the High Court calling upon the respondents to show cause why a writ in the nature of mandamus should not be granted commanding the respondents to specify all the goods in the registration certificate as being required for use by the petitioner in the manufacture and processing of goods for sale or in mining within the meaning of Secion 8 (3) (b) of the Central Sales Tax Act.

(3.) Cause has been shown by the learned Government Advocate on behalf ef the respondents to whom notice of the rule was ordered to be given.