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TMI Blog2017 (10) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that: - The Hon'ble Full Bench of this Court in the case of State of Tamil Nadu v. Nu-Tread Tyres [2006 (7) TMI 578 - MADRAS HIGH COURT] has held that Section 10(b) of the CST Act provides for an offence 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. The expression falsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hort CST Act ). A notice was issued by the respondent to the petitioner dated 30.06.2005, which is sequel to the checking of accounts and on perusal of Form-8 register extract filed by the petitioner for the year 2003-04. The allegation against the petitioner is that they have purchased Wind Mill and other spare parts for mills and the Form 'B 'certificate issued to the petitioner for regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; should be construed to mean other non-conventional forms of power and one such non-conventional form being power generated by Wind Mill. The proper interpretation to be given to the said entry in the Form 'B' Certificate is by reading into it as power to deal with goods for use in the generation of power, which includes generation of power by Wind Mill. Therefore, the interpretation give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary component of the offence. In the absence of mens rea, resort to penal provision would not be proper unless it is established that the conduct of the dealer was contumacious or that there was delibrate violation of the statutory provision or wilful disregard thereof. If the registered dealer honestly believes that any particular goods are embraced by the certificate of registration and o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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