JUDGMENT
Abdul Hadi, J.
1. This writ petition by an assessee under the Central Sales Tax Act, is for issue of a writ of mandamus to direct the respondent-Commercial Tax Officer to re-incorporate “explosives” under the column “mining” in the registration certificate of the petitioners dated March 17, 1983, against application dated October 10, 1991.
2. The allegations in the supporting affidavit are briefly as follows : The petitioners are registered dealers under the Central Sales Tax Act, 1956 and are engaged in purchase of explosives. The petitioner were entitled to buy explosives under the registration certificate dated March 17, 1983. On February 22, 1989, there was a proposal to delete explosives from the petitioners’ registration certificate and objections were filed on February 27, 1989. However, on March 1, 1989 the certificate was amended and the purchase of explosives was deleted with effect from March 1, 1989. On March 4, 1989, the matters were represented before the Deputy Commissioner and there was no result. Even “C” forms were denied for the purchase of explosives. So, finally on October 10, 1991, the petitioners presented an application for re-incorporating explosives in the certificate of registration. In view of the fact that re-incorporation is illegally delayed, the petitioners have filed this petition on the following, among other grounds : As per the orders of the Appellate Assistant Commissioner dated July 6, 1990, order of the Joint Commissioner under section 34 dated March 21, 1991 and the order of the Joint Commissioner (Revision) dated November 30, 1990, it is clear that the petitioner are entitled to issue C forms for the purchase of explosives for deepening wells, blasting rocks and for excavating minor minerals for the constituents.
3. No counter-affidavit has been fined by the respondent.
4. Learned counsel for the petitioners drew my attention to the above referred to three orders, one dated July 6, 1990, another dated March 21, 1991 and yet another dated November 30, 1990. Those orders have been passed pursuant to penalty proceedings initiated under section 10A of the Central Sales Tax Act.
5. In the order dated July 6, 1990, the Additional Appellate Assistant Commissioner finds as follows :
“Hence it is crystal clear that as per the above, the goods explosives were purchased by him, intended for use by him in mining.”
In the other order dated November 30, 1990, the Joint Commissioner of Commercial Taxes has observed as follows :
“The petitioners’ contention that the explosives were used for blasting rocks, or other falls under mining is to be re-examined with reference to the records maintained by the petitioner. The first revisional authority observed that blasting the rocks cannot be classified as mining is not correct……..
If the explosives were used in mining the petitioner is eligible for the use of ‘C’ form.”
In the other order dated March 21, 1991, the penalty proceeding initiated, was dropped. In view of these orders passed by the authorities themselves, the learned Additional Government Pleader (Taxes) is unable to argue seriously anything contra.
6. That apart, earlier, the petitioners have also filed W.P. No. 4997 of 1990 for a mandamus to direct the authority concerned to issue “C” form, with reference to purchase of explosives for their abovesaid mining business. By order dated October 31, 1991, this Court also granted mandamus prayed for.
7. Further, the learned counsel for the petitioners also brought to my notice the meaning of the terms “mining operations” as found in Encyclopaedia Britannica, Volume 12 at page 249. The extract found therein is as follows :
“Mining operations : These include use of explosives, drilling, hoisting, loading and haulage and ventilation and lighting.”
8. In the result, the writ petition is allowed and the mandamus is issued as prayed for. No costs.
9. Writ petition allowed.