1997 (8) TMI 468

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..... penalty for use of "C" forms in respect of materials not specified in the registration certificate. The petitioner-firm are doing business in the manufacture of labels, pictures, calendars, wedding designs, cartoons, etc., at Sivakasi. It had applied for registration certificate in the year 1977 in respect of specific items. The petitioner had used the word "etc." after those items according to t .....

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..... that these materials had not been mentioned in the certificate of registration. The Commercial Tax Officer after considering the assessee's objections accepted the plea of the assessee that the goods had been purchased by them for use in the manufacture of other goods only, that he had used the "C" forms under the bona fide belief that the registration certificate already issued would cover these .....

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..... cer. That plea cannot be said to have been lacking in bona fides as it had uniformly been accepted in all the earlier assessment orders and the certificate was also subsequently amended to include these other items. Having regard to these facts, the assessee cannot said to have committed an offence under section 10(b) of the Central Sales Tax Act. We therefore set aside the imposition of penalty. .....

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