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18.
Prescription of goods for certain purposes. section 7(4)(a).
The
goods referred to in clause (a) of sub-section (4) of section 7 which an
authorised dealer may purchase, shall be goods intended for use by him,¾
(i)
as raw materials, processing materials, packing materials, machinery, plant,
equipment, cables, dies, tools, stores, spare parts, accessories, fuels or
lubricants, in the manufacture of goods for sale;
(ii)
as machinery, plant, equipment, cables, tools, stores, spare parts, accessories,
fuels or lubricants, in the generation of electricity or any other form of power
where such power is used in the manufacture of goods by him for sale;
(iii)
as machinery, plant, equipment, cables, tools, stores, spare parts, accessories,
fuel or lubricants, in the generation and distribution or distribution of
electricity or any other form of power;
(iv)
as machinery, equipment, cables, tools, stores, spare parts, accessories, in the
telecommunications network; or
(v)
as machinery, equipment, tools, stores, spare parts, in mining.
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