JUDGMENT (Per Rajes Kumar, J.) The present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as 'Act') is directed against the order of Tribunal dated 4.5.1994 relating to Assessment Year 1988-89 under the U.P. Trade Tax Act, by which, the Tribunal has deleted the penalty levied under Section 10A on the purchases of Machinery Parts and Electrical Goods of Rs. 38,15,723.22 for the alleged violation of Section 10(b) of the Central Sales Tax Act. Admittedly, dealer/opposite party (hereinafter referred to as 'the dealer') was registered under Section 7 of the Central Sales Tax Act for Machinery Parts and Electrical Goods. It had made purchases of Machinery Parts and Electrical Goods from outside the State of U.P., and issued Form C in respect thereof. Assessing Authority levied penalty under Section 10A of the Act on the ground that the dealer was registered under the Central Sales Tax Act for resale of the Machinery Parts and Electrical Goods while after purchasing these goods, they have been used in the manufacturing and they have not been resold. First Appeal filed by the dealer has been rejected. Dealer filed Second Appeal which has been allowed. Heard Counsel for the parties. Section 10(b) of the Central Sales Tax Act read as follows : "Section 10 : Penalties. - If any person, - (a), (aa) ..................... (b) being a Registered Dealer, falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration". Tribunal has deleted penalty on the ground that the dealer was registered under the Central Sales Tax Act for the purchase of Machinery Parts and Electrical Goods at a concessional rate, therefore, it was not the case where the dealer had made mis-representation while making the purchases that it was registered. After the purchases, dealer instead of reselling the goods, used in manufacturing, thus on account of subsequent Act of the dealer, it can not be said that while making the purchases, false representation was made. I do not find any error in the view taken by the Tribunal. Admittedly, dealer was registered for Machinery Parts and Electrical Goods and was entitled to purchase the aforesaid goods at a concessional rate. I do not find any error in the view taken by the Tribunal. Admittedly, dealer was registered for Machinery Parts and Electrical Goods and was entitled to purchase the aforesaid goods at a concessional rate. If Form C was issued while making the purchases, it can not be said that there was any false representation, inasmuch as, dealer was registered under the Central Sales Tax Act in respect of the aforesaid goods. If subsequently dealer instead of reselling the same product, had used in the manufacturing, it can not be said that while making the purchases, a false representation has been made. In the result, revision fails, and is accordingly, dismissed.