RAMAPRASADA RAO, C.J.

In these two cases, the question involved is whether a registered dealer is liable to be penalised for having caused a violation which is characterised as a technical violation of section 10(b) of the Central Sales Tax Act. Section 10(b) of Central Sales Tax Act provides that if any person, being a registered dealer, falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration, then he is liable to be penalised. What happened in these cases was that the goods which were not covered by the registration certificate were purchased by the petitioners. They would admit that they had issued C forms for the purchase of the goods not mentioned in their registration certificate. But they would claim relief on the ground that they were under the bona fide impression that they were entitled to buy the goods in question by the issue of C forms in view of the very registration certificate itself. In that sense, the petitioners' case was that there was only a technical violation and not a false representation. The Appellate Assistant Commissioner has set out in detail what were the goods specified i