TMI Blog1966 (10) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of the purchase, that the goods intended to be purchased are of the class covered by the certificate of registration, whereas the gist of the offence under section 10(d) is that after purchasing goods for any of the purposes specified in clause (b) of subsection (3) of section 8, the purchaser failed to make use of the goods for any such purpose. Thus the facts, which if true were said to constitute the former offence, are not the facts which are said to constitute the latter offence. That certain facts relevant to the latter offence were also alleged in the charge for the former offence, is immaterial and does not attract either section 403 of the Criminal Procedure Code or Article 20(2) of the Constitution. On this ground itse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture or processing of goods. The reason for the authority concerned using the word resale instead of the word sale, in the context of this case is not clear to us. Even if the wording of the Act and the Rules and of the registration certificate and the charge delivered are identical, there is a further question to be considered, that is, whether the use of raw films for the shooting of motion pictures can be considered as a processing of the raw films for sale. Can the painting of a picture on a piece of canvas be called a processing of that piece of canvas. This is certainly a point which requires consideration. 3.. The next point is whether, if there has been a processing of goods by a registered dealer with the intention of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Even if the dealer resells the goods which affords him a good margin of profit, he will come within this clause. Business expediencies must be acknowledged and due allowance given for the conduct of the business." (1964 Edition, page 176). 6. In the light of all that is stated above, we feel that the interests of justice require that there should be a further consideration of the matter before any penalty is imposed on the petitioner; and for that purpose, we quash the orders impugned before us and direct a fresh disposal in accordance with the law. We need hardly add that we express no opinion on the controversy and that the authority concerned should reach its conclusion untrammelled by any observation, that we may have made in this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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