JUDGMENT

SABYASACHI MUKHARJI, J.:— These appeals by certificate arise from the decision of the Madras High Court dated 4th April, 1972 in Tax Cases Nos. 158-161 of 1966. These are in respect of assessment under Central Sales Tax Act, 1956. The assessees in the four tax cases were assessed under Central Sales Tax Act, 1956 (hereinafter called the Act). The assessment years involved are 1958-59 to 1961-62. It was found that the assessees had purchased motor spare parts on the basis of the C form certificates issued to them under the provisions of the said Act for sale, but instead of selling those, the assessees had used those for their own consumption. The revenue proceeded on the basis that since the goods purchased had not been used for the purposes specified in S.8(3)(b) of the Act and as recorded in the C form certificates, the assessees had committed offences under S. 10(d) of the Act inasmuch as they had used the goods purchased by them on the basis of C form certificate for the purpose other than the one mentioned in the certificates and therefore were liable to pay penalty as well. All the authorities including the Tribunal had found that the assessees had actually committed