Form C misuse for concessional purchases can attract penalty when goods are resold instead of used as declared.

Form C declarations under the Central Sales Tax Act must be read with the registration certificate to identify the permitted end use of concessional purchases. Where splints were bought on the representation that they would be used in the purchaser's own factory for manufacturing matches, but were instead resold, the declaration was violated. That misuse of concessional purchase forms attracted the statutory penalty for contravention, and the penalty was upheld.

---

---

Issues: Whether the petitioner was liable to penalty under the Central Sales Tax Act for purchasing splints against Form C for use in manufacturing matches in its own factory and thereafter reselling the goods.

Analysis: The declaration in Form C had to be read with the registration certificate to determine the true purpose for which the goods were obtained. The admitted facts showed that the splints were purchased on the footing that they would be used in the petitioner's own factory, but they were in fact resold. That conduct amounted to a violation of the declaration and attracted the penal provisions governing misuse of concessional purchases.

Conclusion: The petitioner was rightly found guilty of the relevant contravention and the penalty imposed under the Central Sales Tax Act was upheld.

---