Judgment Ramaswami, J. 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, (i) Locomotives and motor vehicles, (ii) Accessories and spare parts for motor vehicles and locomotives, (iii) Household, laboratory, hospital and general furnishing and fittings, (iv) Medical supplies, (iy) Stationery, (vi) Tyres and tubes for motor vehicles, and (vii) Cane baskets. The case of the petitioner is that these goods were intended for use in the manufacture or processing of goods for sale and in mining, which included (i) mining ores, (ii) copper refining, and (iii) manufacture of brass sheets. By his order dated the 9th March, 1959, the Assistant Commissioner of Sales Tax held that the petitioner was not entitled to the specification of the following goods in the registration certificate:- (i) Household, laboratory, hospital and general furnishing and fitting, (ii) Medical supplies, (iii) Stationery. By another order dated the 14th January, 1961, the Additional Superintendent of Sales Tax held that the petitioner was not entitled to have the other items of goods included in the certificate of registration under Section 8 (3) (b) of the Central Sales Tax Act. The orders of "the Assistant Commissioner of Sales Tax, dated the 9th March, 1959, and of the Additional Superintendent of Sales Tax, dated the 14th January, 1961, are annexuree C and D to the application. 2. The orders of "the Assistant Commissioner of Sales Tax, dated the 9th March, 1959, and of the Additional Superintendent of Sales Tax, dated the 14th January, 1961, are annexuree C and D to the application. 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. 4. The reasons given by the petitioner for incorporation of the goods in the registration certificate are given in annexure B-2 to the application which states as follows:- "1. Locomotives and motor vehicles. They are used in actually carrying raw materials and removing materials during the process of manufacture and thereafter to different places and also used both underground and on surface in mining operations and the transport of crude ores, a primary operation in the process of manufacture. Also for the transport of necessary stores for mining operations. 2. Accessories and spare parts for locomotive and motor vehicles. The above are absolutely necessary for maintenance and ensuring continual operation of the locomotives and motor vehicles. 3. Hospital equipment with furnishings and fittings are necessary for the hospitals which are run by the corporation for the benefit of the workers in the process of manufacture, and maintaining the health and fitness of persons employed in mining operations and immediate part In the manufacture of goods. Laboratory fittings are essential for the sampling and analysis of the ores and other raw materials in initial stages of mining operation and in the process of manufacture. 4. Medical Supplies. These are necessary for the hospital abovementioned for treatment of the workers employed in the mining of ores and manufacture of goods. 5. Stationery. Necessary for the maintenance of records, furnishing returns to various Government Departments, also Muster Rolls, payment of wages registers and all necessary forms and schedules under the Mines and Factory Acts. 4. Medical Supplies. These are necessary for the hospital abovementioned for treatment of the workers employed in the mining of ores and manufacture of goods. 5. Stationery. Necessary for the maintenance of records, furnishing returns to various Government Departments, also Muster Rolls, payment of wages registers and all necessary forms and schedules under the Mines and Factory Acts. Progress reports and records of work done in the foundry and factory for the manufacture of goods. 6. Tyres and tubes for motor vehicles. Necessary for the maintenance of motor vehicles as given in 2 above. 7. Cane baskets. They are necessary for carrying ores and other materials which are used in manufacture and also are used by the sanitary department for collecting refuse to protect the health and cleanliness of the colony and the workmen employed in the, manufacture of goods. Summing up :- - all the items are required in connection with the operations relating to the production of copper and for the labour employed in those operations." On behalf of the petitioner the submission of learned counsel is that items Nos. 1, 2, 6 and 7 are directly covered by the language of Section 8 (3) (b), as they are intended for use by the petitioner in the manufacture of processing of goods for sale or in, the mining process. As regards item No. 3--hospital equipment, item no. 4--medical supplies, and item No. 7 (second part)--cane baskets used by the sanitary Department, the argument of learned counsel for the petitioner is that there is a duty imposed upon the petitioner by various statutes to provide hospital equipment and sanitary fitings for the workers employed in the mine or the factory, and without compliance of these statutory requirements the petitioner cannot carry on the work of the mine or the factory. It was, therefore, contended that the provison of the hospital equipment, medical supplies and sanitary fittings was necessarily incidental to the manufacturing or mining process and, therefore, the petitioner is entitled to have these Hems also included in the certificate of registration under Section 8 (3) (b) of the Central Sales Tax Act. 5. It is necessary at this stage to reproduce the relevant statutory provisions. Section 7(1) of the Central Sales Tax Act provides for registration of dealers and is to the following effect; "7. 5. It is necessary at this stage to reproduce the relevant statutory provisions. Section 7(1) of the Central Sales Tax Act provides for registration of dealers and is to the following effect; "7. Registration of dealers; (1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to Such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particular as may be prescribed." Section 7 (3) states as follows : "7 (3). If the authority to whom an application under Sub-section (1) or Sub-section (2) is made is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder, he shall register the applicant and grant to him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of Sub-section (1) of Section 8." Section 8 is the charging section and deals with the rates of has on sales in the course of interstate trade or commerce. Section 8 (1) is to the following effect : "8. (1) Every denier, who in the course of inter-State trade or commerce-- X X X X X. (b) sells to a registered dealer other than the Government goods of the description referred to in Sub-section (3) : shall be liable to pay tax under this Act, which shall be one pee cent of his turnover Section 8 (3) (b) is to the following effect; 8(3). The goods referred to in Clause (b) of Sub-section (1) : ***** (b) In the case of goods other than declared goods are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re-sale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power." 6. I am unable to accept the argument put forward on behalf of the petitioner that item No. 8--hospital equipment, item No. 4--medical supplies, and item No. 7 (second part)--cane baskets for sanitary use, fall within the language of Section 8(3) (b) of the Central Sales Tax Act and that the petitioner is entitled to have them included in the certificate of registration under this Section. I shall assume in favour of the, petitioner that there is a statutory duty imposed upon the petitioner to provide hospital equipment for the workers and also to provide cane baskets for protecting the health and cleanliness of the workers employed in the mine or the factory, I shall also assume in favour of the, petitioner yhat the provision of hospital equipment, medical supplies and sanitary equipment is incidental to the manufacturing of mining proceess carried on by the petitioner. Even so, I am of the opinion that the petitioner is not entitled to have these items included in the certificate of registration under Section 8(3) (b) of the Act. The reason is that Section 8(3) (b) empowers the registering authority to include goods intended by the dealer for use by him in the manufacture or processing of goods for sale or in mining "subject to any rules made by the Central Government in this behalf". The meaning of section 8 (3) (b) is niade clear by reference to Sec.13 (1) (e) which grants the rule making power to the Central Government on this point. Sec.13 (1) (e) states as follows; "13. Power to make Rules--(1) The Central Government may, by notification in the official Gazette, make rules providing for--: X X X X X (e) the enumeration of goods or class of goods used in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power". In the exercise of the rule making power the Central Government has now made Rule 13 which is to the following effect: "13. Prescription of goods for certain purposes. In the exercise of the rule making power the Central Government has now made Rule 13 which is to the following effect: "13. Prescription of goods for certain purposes. The goods referred to in Clause (b) of Sub-section (3) of Section 8 which a registered dealer may purchase, shall be goods intended for use by him as raw materials, processing materials, machinery, plant, equipment, tools, stores, spare parts accessories, fuel, or lubricants, in the manufacture or processing of goods for sale or in mining, or in the generation or distribution of electricity or any other form of power." The nature of the rule making power under Sec.13 (1) (e) and the language of Rule 13 itself furnish the key to the meaning and significance of Section 8 (3) (b) of the statute. The power of enumeration of goods or class of goods used in the manufacture or processing of goods for sale or in mining conferred by the Central Government by Sec.13 (1) (e) of the Act is a matter of great significance, and it is manifest that the registering authority cannot except any goods or class of goods under Section 8 (3) (b) of the Act unless those particular goods or class of goods are enumerated by the Central Government in the rule. In other words, the registering authority cannot go beyond the enumeration of the categories mentioned by the Central Government in Rule 13. if this view is correct, it is manifest that the petitioner is not entitled to claim specification in the registration certificate of item No. 3 hospital equipment, item No. 4--medical supplies, and item No. 7 (second part)-- cane baskets for sanitary use. It follows that the petitioner is not entitled to item no 5 stationery, also. I would, therefore, reject the argument of learned Counsel for the petitioner on this aspect of the case. 7. The claim of the petitioner with regard to items Nos. 1, 2, 6 and 7 (first part) stands on a different footing. As regards item No. 1--locomotives and motor vehicles, it was contended on behalf of the petitioner that locomotives and motor vehicles are used in carrying ores and raw materials to the site of manufacture and also used for transport of the finished goods after the process of manufacture, and so they may be specified in the registration certificate. As regards item No. 1--locomotives and motor vehicles, it was contended on behalf of the petitioner that locomotives and motor vehicles are used in carrying ores and raw materials to the site of manufacture and also used for transport of the finished goods after the process of manufacture, and so they may be specified in the registration certificate. The question presented for determination is whether the claim of the petitioner falls within the language of Rule 13, and whether motor vehicles and locomotives used for carrying ores and raw materials to the factory before the actual process of manufacture starts can be said to be locomotives and motor vehicles intended for use "in the manufacture or processing of goods for sale or in mining". It is manifest that if the motor vehicles or locomotives are used in the actual mining process the petitioner is entitled to have such equipment or machinery specified in the certificate of registration. It is also obvious that if the motor vehicles and locomotives are used by the petitioner in the course of manufacture or in the course of processing goods for sale, then it is entitled to have such machinery or equipment specified in the certificate of registration. The difficulty arises in the case of motor vehicles and locomotives which are used by the petitioner after the mining operation is concluded and before the manufacturing process starts. In my opinion the petitioner is not entitled to have such machinery and equipment specified in the certificate of registration under Section 8 (3) (b) of the Act. read with the language of Rule 13. Similarly, the petitioner is not entitled to claim the inclusion of locomotives and, motor vehicles used in carrying finished products from the factory after the conclusion of the process of manufacture. With regard to item No. 1 therefore, I consider that the petitioner is entitled to specification in the registration certificate under Section 8 (3) (b) of the locomotives and motor vehicles used "in carrying raw materials and removing raw materials during the process of manufacture" and also "us-d both underground and in surface in mining operations". As regards item No. 2 and item No. 8 the p etitioner is entitled to specification of accessories and spare parts of such locomotives and such motor vehicles and also tyres and tubes of such motor vehicles as are mentioned above. As regards item No. 2 and item No. 8 the p etitioner is entitled to specification of accessories and spare parts of such locomotives and such motor vehicles and also tyres and tubes of such motor vehicles as are mentioned above. I do not think item No. 7 (first part)--cane baskets for carrying ores and raw materials - comes within the language of Rule 13, and I would, therefore, reject the claim of the petitioner for Inclusion of Hem no 7. (first part) in the registration certificate. 8. As regards item No. 3 (second party laboratory fittings--the claim of the petitioner is that they are essential for the sampling and analysis of the Ores and other raw materials in the initial stages of the mining operation and in the process of manufacture. I think that the petitioner is entitled to have this item specified in the registration certificate. The reason is that analysis and sampling of ores are not merely incidental to manufacture or mining but they are essential part of the normal process of manufacture or mining so that the petitioner may make sure that the ores come up to a particular specification or the goods are manufactured according to the terms of the contract. I am, therefore, of the opinion that the petitioner is entitled to have item No. 3 (second part)--laboratory fittings--specified in the certifi. cate of registration, The view that I have expressed is supported by a decision of the Kings Bench Division in Acton Corporation V/s. West Middlesex Assessment Committee, 1949-2 KB 10 where it was held that the testing of the properties is an essential part of the process of their manufacture, and the hereditament where the propellers were tested was an "industrial hereditament" within the meaning of Sec.3 of the Rating and Valuation (Apportionment) Act, 1928. 9. 9. For these reasons I hold that this application must be partly allowed and a writ in the nature of mandamus should be issued commanding respondent No. 3, namely, the Additional Superintendent of Sales Tax, Singhbhum, Jamshedpur, to specify the following goods in the certificate of registration under Section 8 (3) (b) of the Central Sales Tax Act, read with Rule 13: (1) Locomotives and motor vehicles actually used in carrying and removing raw materials during the process of manufacture: (2) Locomotives and motor vehicle used both underground and on surface during mining operations : (3) Accessories and spare parts for such locomotives and such motor vehicles : (4) Tyres and tubes for such motor vehicles; (5) Laboratory fittings used for the sampling and analysis of the ores and other raw materials in the initial stages or mining Operation and in the process of mamufacture. 10. I would accordingly allow the application to the above extent. There will be no order as to costs. Untwalia, J. 11 I agree.