CITY THEATRES PRIVATE LIMITED Vs. SALES TAX OFFICER

JUDGEMENT

(1.) We do not entertain the first contention advanced by learned counsel for the petitioner, that the proceedings instituted against him under S.10-A for an offence under S.10(d) of the Central Sales Tax Act, 1956 are barred by the earlier proceedings against him for an offence under S.10(b). The contention was based, firstly on S.403 of the Criminal Procedure Code and secondly on Art.20(2) of the Constitution. The gist of the offence under S.10(b) is a false representation made to the outside dealer at the time of the purchase that the goods intended to be purchased are or the class covered by the certificate of registration, whereas the gist of the offence under S.10(d) is that after purchasing goods for any of the purposes specified in Clause (b) of Sub-section (8) of S.8, the purchaser (ailed to make use of the goods for any such purpose.

(2.) S.10(d) of the Central Sales Tax Act, 1956, provides, that if any person after purchasing any goods for any of the purposes specified in Clause (b) of Sub-section (3) of S.8 fails; without reasonable excuse, to make use of the goods for any such purpose, be shall, be punishable with simple imprisonment which may extend to six months, or with fine, or with both. The first of the purposes specified in Clause (b) of Sub-section (sic) of S.8 is resale; and the second, use in the manufacture or processing of goods for sale. The commodity with which we are concerned is raw films. The Certificate of registration granted to the petitioner as well as the charge delivered to him speaks, not of use in the processing of goods for sale, but of use in the processing or goods for resale.

(3.) The next point is whether if there has been a processing of goods by a registered dealer with the intention of selling the goods, a subsequent change of intention will not affect the question. There is no finding in this case that the processing of the raw films by the petitioner -- if the making of a motion picture can be called a processing of the raw films --which has admittedly taken place in this case was not with the intention of selling the same.