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A cursory reading of both the circulars shows that inspite of the circulars directing the practice of credit sales to be stopped, in reality the long established practice of credit sales was continued. Even after the circular dated 2.8.67, the circulars were not strictly adhered to and this necessitated the issue of circular dated 26.7.68. It seems that due to the practice of credit sales, the seed store dues were mounting year by year and that the Government took a very serious view of the continuance of credit sales and issued the circular dated 27.6.68. As we have pointed out albeit, the case of the first appellant is that the old practice of credit sales was continued and that he in fact sold the articles to the VLWs and that none of the bills was bogus and they were not dishonestly used as genuine. Similarly, the second appellant has denied the charges. Now the High Court has set aside the convictions of the appellants under Sections 467 and 471 IPC and the State has not preferred any appeal against this part of judgement acquitting the appellants of these two charges and, therefore, it has to be concluded that the charges of forging valuable security and using them as genuine have to be held not proved.