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TMI Blog1979 (1) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer is liable to be penalised for having caused a violation which is characterised as a technical violation of section 10(b) of the Central Sales Tax Act. Section 10(b) of the Central Sales Tax Act provides that if any person, being a registered dealer, falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration, then he is liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the goods enumerated in the registration certificate. He found that the sunflower oil plant, pop-corn machines, 3 YDA machines, etc., purchased by the petitioners by use of C forms do not fall within the class or classes of goods enumerated in the C form certificate. The assessing officer took a very strong view of the situation and notwithstanding the fact that the petitioners is a co-operat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n question by the issue of C forms in view of the registration certificate itself. Even on a prime facie examination of the contentions, they are inconsistent. The assessees rely on the registration certificate for the purpose of supporting their claim of bona fides. "Bona fide" is not an expression of art but is a positive circumstance which has to be established by relevant and acceptable materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in T.C. No. 264 of 1972 considered the scope of the word "violation " and observed that if there is a violation, it was only the violation of section 10(b) and, if section 10(b) has been violated, there was no question of that violation being either technical or otherwise. Having regard to the circumstances in this case, when in a situation where the assessees were conscious of overt purchases hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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