DR. A. S. ANAND, C.J.

Aggrieved by the order of the Joint Commissioner, dated June 2, 1981, passed in suo motu revision of the order of the Appellate Assistant Commissioner, Salem, the assessee has come up in appeal.

2. The appellant, M/s. Vijaya Electricals, Attur, is a registered dealer under the Central Sales Tax Act, 1956 (hereinafter referred to as "the Act"). Central sales tax registration certificate No. 6331 held by the applicant, permitted it to purchase machinery and electrical goods for resale from other States under section 8(4) of the Act. The assessing authority, the Deputy Commercial Tax Officer, checked the accounts of the assessee for the years 1977-78 and 1978-79, wherein it was revealed that the assessee had effected purchase of following goods by issue of C forms :

Rs.

Ball-bearings 2, 30, 758.90

Rubber beltings 10, 475.26

Buckets and pipe fittings 50, 102.98

Huller parts 9, 544.74

3, 00, 881.88

The assessing authority found that the purchase of the aforesaid goods on the basis of C forms, had been made by the assessee by false representation to the effect that the goods in question were covered by the registration certificate when they were not so covered. T