1997 (8) TMI 468

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....is regarding the imposition of penalty for use of "C" forms in respect of materials not specified in the registration certificate. The petitioner-firm are doing business in the manufacture of labels, pictures, calendars, wedding designs, cartoons, etc., at Sivakasi. It had applied for registration certificate in the year 1977 in respect of specific items. The petitioner had used the word "etc."....

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....e penalty was imposed on the ground that these materials had not been mentioned in the certificate of registration. The Commercial Tax Officer after considering the assessee's objections accepted the plea of the assessee that the goods had been purchased by them for use in the manufacture of other goods only, that he had used the "C" forms under the bona fide belief that the registration certifica....