( 1. ) ON an order passed by this court, the Board of Revenue, Madhya Pradesh, was required to refer the following question for consideration by this court:

Whether, in the facts and circumstances of the present case, the dyes and colours imported on C form declaration could be held to have been used in such a manner as to absolve the dealer from liability for penalty for infringement of Section l0 (d) of the Central Sales Tax Act, 1956 ?

( 2. ) THE present reference arose on the following facts: The respondent was a registered dealer as per Section 7 (2) of the Central Sales Tax Act, 1956. In his application for registration in form Aappended to the application vide item No. 16, the respondent had mentioned the following particulars : Item 16.-The following goods or classes of goods are purchased by the dealer in the course of inter-State trade for resale or for use in manufacture of goods for sale or for use in the execution of contracts :. . (VERNACULAR MATTER OMMITED ). . (a) For resale, (b) For use in manufacture, (c) For use in the execution of contracts.

( 3. ) AT both the places the respondent had struck out the phrase underlined, namely, "for use in the execution of