Section 8(3)(b) in The Central Sales Tax Act, 1956
(b)[* * *] [Certain words omitted by Act 8 of 1963, Section 2 (w.e.f. 1.4.1963). ] 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 the tele-communications net-work or] [Inserted by Act 20 of 2002, Section 152 (w.e.f. 11.5.2002). ] in mining or in the generation or distribution of electricity or any other form of power;