( 1 ) THIS is a reference as stated by the Sales Tax Tribunal (Board of Revenue) at the instance of the Commissioner of Sales Tax. The facts stated are that the bombay General Stores, Shahdol is a dealer registered under Section 7, Central sales Tax Act, and in its certificate of registration certain goods are specified as being intended for re-sale. The dealer made purchases of goods specified in the certificate of registration and also goods not so specified on payment of concessional rate of tax after furnishing 'c' forms to the selling dealer. The Sales tax Officer held that the dealer by making purchases of goods not specified in the certificate of registration on furnishing 'c' forms deprived the Government of its rightful revenue and committed the offence defined in Section 10 (b) of the Act. Instead of prosecuting the dealer for the offence, the Sales Tax Officer imposed upon it a penalty of Rs. 2,500 as permissible under Section 10 A of the Act. In appeal filed by the dealer to the Appellate Assistant Commissioner, the penalty was reduced to a sum of Rupees 1,500. The dealer then went up in second appeal to the Tribunal, which was allowed and the order of i