1. In this tax revision case filed by the State, the order of the Tribunal cancelling the penalty levied under section 10(b) of the Central Sales Tax Act has been questioned. It is seen that the assessee has purchased plugs, flanges, top and bottom die from other States to the tune of Rs. 1,21,440 during the assessment year 1978-79 and obtained C forms from the outer State seller. At the stage of the assessment, the assessing officer held that the above articles purchased by the assessee are not covered by the certificate of registration given to the assessee in form B and therefore, the penalty is leviable under section 10(b) of the Central Sales Tax Act. In this view he levied a penalty of Rs. 18,366. On appeal, the Appellate Assistant Commissioner confirmed the levy of penalty. When the matter went before the Tribunal on an appeal filed by the assessee, the Tribunal has held that the entries found in the certificate of registration obtained by the assessee in form B would cover the said items purchased by the assessee for use as raw material for the manufacture of drums.
2. It is not disputed before us that the plugs, flanges, top and bottom die purchased by the assessee have in fact been used by the assessee as raw materials for the manufacture of drums. The question is whether these items are covered by the certificate of registration. The relevant extract from the certificate of registration in form B is as follows :
'For use in manufacture of Machinery dyes in the manufactureprocessing of goods for sale. of drums and also raw materialslike 26, 24 and 22 gauge CRCSsheets.'
According to the Revenue, the certificate of registration can be taken to cover not all raw materials, but only raw materials like 26, 24 and 22 gauge CRCS sheets. According to the assessee, however, the certificate of registration should be taken to cover all raw materials required for the manufacture of drums and the expression 'like 26, 24 and 22 gauge CRCS sheets' is only descriptive and not exhaustive of the raw materials. We are not in a position to agree with the contention of the learned Additional Government Pleader that the entry should be taken to cover only raw materials named therein and not all raw materials and the raw materials named are only 26, 24 and 22 gauge CRCS sheets and not any other raw material. If we are to accept the said submission of the learned Additional Government Pleader, then it is unnecessary to refer to 'raw materials' in the certificate of registration and in their place '26, 24 and 22 gauge CRCS sheets' can be mentioned. Therefore, the expression 'raw materials like 26, 24 and 22 gauges CRCS sheets' could be taken to be only descriptive or illustrative and not exhaustive. This is the view taken by the Tribunal. So long as the goods purchased by the issue of C forms had in fact been used as raw material in the manufacture of drums, then those articles should be covered by the certificate of registration, for, the raw materials for the manufacture of drums have been referred to. We are not in a position to restrict the operation of the expression 'raw material' merely because of the following words 'like 26, 24 and 22 gauge CRCS sheets'.
If the expression 'raw materials, namely, 26, 24 and 22 gauge CRCS sheets', then the submission made by the learned Additional Government Pleader is possible of acceptance. But where the word 'like' is used, it does not restrict the meaning attributable to the expression 'raw materials'. In this view, we are inclined to agree with the Tribunal that there is no violation of section 10(b) of the Central Sales Tax Act. The tax revision case is accordingly dismissed.