Amended definition of goods under CST Act questioned for Form C eligibility on concessional diesel purchases

The petition concerned whether the amended definition of "goods" under section 2(d) of the Central Sales Tax Act, 1956 could be construed to include manufacture of other goods for obtaining Form C in connection with concessional purchase of high speed diesel. No substantive determination was recorded; the matter was adjourned at the petitioner's request for further submissions.

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Outcome: The petition raised the question whether the amended definition of goods under section 2(d) of the Central Sales Tax Act, 1956 could be read so as to cover manufacture of other goods for obtaining Form C on concessional purchase of high speed diesel. The matter was adjourned on the petitioner's request for further submissions.

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