The Rajasthan High Court has held that the state is obliged to issue a ‘C’ Form for highspeed diesel procured for mining purposes through inter-state trade
M/s. Kanhaiya Lal Rameshwar Das, the petitioner stated the petitioner company was now purchasing the High-Speed Diesel against the “C” form for the various activities of manufacturing in the pre-GST regime.
Thereafter, the same is being denied on the ground that in pursuance to an amendment brought about in the provisions of the CST Act whereby Clause (d) of Section 2 of the CST Act which contained the definition of ‘Goods’ has since been amended.
The issue is no more res integra and is squarely covered by the ratio of the judgment rendered by this Court in the case of Hindustan Zinc Limited Vs. State of Rajasthan & Ors.
“The respondents are liable to issue `C’ Forms in respect of the High-Speed Diesel procured for mining purposes through interstate trade. In the event of the petitioner having had to pay any amount on account of the respondent’s wrongful refusal to issue `C’ Forms, the petitioner shall be entitled to refund and/or adjustment of the same from the concerned authorities who collected the excess tax.”, the Chief Justice Augustine George Masih Justice Vinit Kumar Mathur held.
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