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1986 (5) TMI 239 - SUPREME COURTWhether assessees had actually committed the offences under section 10(d) of the Central Sales Tax Act, 1956 in using the goods for purposes other than the one mentioned in C form certificates? Held that:- The appeals are allowed and the judgment and order of the High Court of Madras are set aside. The revenue is entitled to the costs of these appeals. The moment it is found that in respect of particular quantity of goods the undertaking given by the assessee in form C declaration has not been carried out, the goods were presumed to be such in respect of which no undertaking was existing. Therefore such goods would be liable to normal tax contemplated under sub-section (2) of section 8. Therefore, the penalty should be worked out only on the basis of the normal rates prescribed under sub-section (2) of section 8. That would make sense. That is a reasonably possible construction. Thus he construction put by the assessee cannot be accepted and the contention urged on behalf of the revenue in this case should be preferred.
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