1966 (10) TMI 138

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..... The gist of the offence under section 10(b) is a false representation made to the outside dealer at the time of the purchase, that the goods intended to be purchased are of the class covered by the certificate of registration, whereas the gist of the offence under section 10(d) is that after purchasing goods for any of the purposes specified in clause (b) of subsection (3) of section 8, the purchaser failed to make use of the goods for any such purpose. Thus the facts, which if true were said to constitute the former offence, are not the facts which are said to constitute the latter offence. That certain facts relevant to the latter offence were also alleged in the charge for the former offence, is immaterial and does not attract either s....

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....use of the word sale and not of the word resale in the Act and the Rules, when they speak of use in the manufacture or processing of goods. The reason for the authority concerned using the word resale instead of the word sale, in the context of this case is not clear to us. Even if the wording of the Act and the Rules and of the registration certificate and the charge delivered are identical, there is a further question to be considered, that is, whether the use of raw films for the shooting of motion pictures can be considered as a processing of the raw films for sale. Can the painting of a picture on a piece of canvas be called a processing of that piece of canvas. This is certainly a point which requires consideration. 3.. The next po....