Purchase tax liability turns on actual use of goods; a defective registration certificate does not defeat tax under the amended provision.

Purchase tax liability under the amended section 4(6) depended on whether the dealer bought goods tax-free for the stated statutory purpose and later used them for a different purpose. A defect in the registration certificate did not, by itself, defeat liability because the certificate was only evidentiary and had to be read with the surrounding facts and declarations. The decisive factor was the actual purchase and subsequent use of the goods, not strict conformity with the prescribed form. The dealer was therefore liable to purchase tax despite the defect in the certificate.

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Issues: Whether purchase tax under section 4(6) was payable notwithstanding that the dealer's registration certificate did not strictly conform to the amended prescribed form.

Analysis: The liability under the amended provision turned on whether the dealer had purchased goods without payment of tax for the purpose stated in section 4(6) and thereafter used them for a different purpose. The registration certificate was only evidentiary of the dealer's status and purpose, and a formal defect or omission in the certificate did not by itself defeat tax liability where the surrounding facts and declarations showed that the statutory conditions were satisfied. The certificate had to be construed in the light of the amended provisions, and the decisive consideration was the actual purchase and subsequent use of the goods, not strict correspondence with the prescribed form.

Conclusion: The dealer was liable to be assessed to purchase tax under the amended section 4(6) despite the defect in the registration certificate.

Ratio Decidendi: For liability under the amended section 4(6), the controlling test is whether there is clear evidence that the dealer purchased goods tax-free for the statutory manufacturing purpose and used them otherwise; a formal defect in the registration certificate does not avoid tax liability.

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