Court dismisses challenge to denial of 'C' form for ENA & Malt Spirit under CST Act; goods not for human consumption. The court dismissed the petition challenging the denial of 'C' form for procurement of Extra Neutral Alcohol (ENA) and Malt Spirit for manufacturing ...
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Court dismisses challenge to denial of "C" form for ENA & Malt Spirit under CST Act; goods not for human consumption.
The court dismissed the petition challenging the denial of "C" form for procurement of Extra Neutral Alcohol (ENA) and Malt Spirit for manufacturing Indian Made Foreign Liquor (IMFL) under the Central Sales Tax Act. The court ruled that ENA and Malt Spirit did not qualify as goods for human consumption under the amended definition of the CST Act, based on previous case law and principles. The court rejected the petitioner's arguments and distinguished a previous case, ultimately denying the requested relief and not awarding costs.
Issues: Challenge to denial of "C" form for procurement of Extra Neutral Alcohol (ENA) and Malt Spirit for manufacturing Indian Made Foreign Liquor (IMFL) under Central Sales Tax Act, 1956 (CST Act).
Analysis: 1. The petitioner, a registered dealer under CST Act and Chhattisgarh Value Added Tax Act, sought "C" form for concessional tax rate on ENA and Malt Spirit used in IMFL production. The denial post-GST Act enforcement was contested, claiming entitlement due to goods' human consumption. Relied on Shree Raipur Cement Plant case. 2. Respondents argued post-amendment only "alcoholic liquor for human consumption" qualifies as goods under CST Act. Cited Synthetics and Chemicals Ltd case supporting exclusion of ENA and Malt Spirit from human consumption category. 3. Court analyzed CST Act Section 2(d) pre and post-amendment, highlighting the amended definition's focus on "alcoholic liquor for human consumption." Ruled ENA and Malt Spirit not fitting this category based on Synthetics and Chemicals Ltd principles. 4. Rejected petitioner's reliance on GST Act Section 9(1) & (2) as ENA and Malt Spirit weren't fit for human consumption. Noted no notification under GST Act for these items. 5. Distinguished Shree Raipur Cement Plant case, emphasizing its inapplicability to present facts. Dismissed the petition challenging denial of "C" form for ENA and Malt Spirit procurement for IMFL manufacturing. 6. Judgment: Dismissed the petition, no costs awarded.
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