(b) 2[ 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;

(c) are containers or other materials specified in the certificate of registration of the registered dealer purchasing the goods, being containers or materials intended for being used for the packing of goods for sale;

(d) are containers or other materials used for the packing of any goods or classes of goods specified in the certificate of registration referred to in 3[ clause (b) or for the packing of any containers or other materials specified in the certificate of registration referred to in clause (c).