C form entitlement for inter-State High Speed Diesel purchases accepted on the basis of binding earlier appellate outcome

Entitlement to C forms for inter-State purchase of High Speed Diesel was treated as already settled by an earlier order that had been upheld in appeal, and the court applied that binding outcome to the petitioner's request. On that basis, the prayer for issuance of C forms under the Central Sales Tax regime was accepted and the writ petition was allowed.

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Issues: Whether the petitioner was entitled to issuance of C forms for inter-State purchase of High Speed Diesel.

Analysis: The prayer was for a direction to issue C forms under the Central Sales Tax regime for purchase of High Speed Diesel from suppliers in other States. The issue was found to be squarely covered by an earlier order, which had been carried in appeal and the writ appeals were dismissed by the Division Bench. In view of that binding outcome, the prayer was treated as already answered in favour of the petitioner.

Conclusion: The petitioner was held entitled to the relief sought, and the writ petition was allowed.

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