Please help id these boots

[robrinay]

They seem to be perforation marked on the tongue with the size and date of manufacture )42 and 1940). The letters CGS are stamped into the insole.
http://s1258.photobucket.com/user/robrinay/slideshow/1940 Boots

 

[rocketeer]

European I guess as size 42

 

[robrinay]

Yes that makes sense but what's the significance of the perforations - is it military or institutional?