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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.