THE STATE OF MADRAS vs M/S. RADIO AND ELECTRICALS LTD. ETC.

The Supreme Court ruled that under Section 8(1) of the Central Sales Tax Act, 1956, a purchasing dealer is not obligated to declare that goods are intended for a single purpose when submitting a Form 'C' certificate. The Court held that the certificate suffices if it indicates that goods are intended for multiple purposes, thus entitling the selling dealer to concessional tax rates. The Sales Tax Officer's role is limited to verifying the genuineness of the certificate and the registration of the purchasing dealer, not to question the intended use of the goods.