1. The assessee, a company has come up in revision challenging the finding of the Sales-tax authorities and of the Tribunal that he is guilty of the offence under S.10(d) of the Central Sales-tax Act, 1956 (for brief the Act) and the consequent levy of penalty under S.10-A of the Act. The assessee-company is a registered dealer in electrical goods. It also undertakes works-contract such as wiring. During the assessment year 1967-68 the Sales-tax Officer, on verification found that the company had used electrical goods purchased by it for execution of works contract. The purpose for which the goods were purchased as entered in the certificate of registration was 're-sale'. The assessee company purchased electrical goods worth Rs. 9,948-60 by issuing 'C' Forms, and it was these goods that were used in the works contract undertaken by the company. Annexure A notice was therefore issued by the Sales-tax Officer proposing to take action under S.10-A of the Act. Annexure B is the assessee's objections. The main contentions were that the use of the goods for distribution of electricity is permitted under S.8(3) (b), that goods were used only when they were not otherwise availa