Concessional CST through Form C survives GST transition where statutory conditions remain satisfied and refund follows valid forms.

GST transition did not, by itself, extinguish a registered dealer's entitlement to concessional CST through Form C for inter-State purchase of natural gas, where the statutory conditions under the CST framework continued to be satisfied. The post-GST amendment to the definition of goods did not curtail the operation of Section 8 or the machinery for issuing Form C, and the established legal position supported continued acceptance of the forms. Form C could also be furnished after assessment on showing sufficient cause, and the assessing authority could act on it. Where the purchaser bore the tax incidence, refund had to be processed in accordance with law and unjust enrichment could not defeat the claim.

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Issues: (i) Whether a registered dealer remained entitled to C-Forms for inter-State purchase of natural gas after the GST regime came into force; (ii) Whether the excess CST collected at full rate could be refunded to the purchaser on the basis of subsequently submitted C-Forms.

Issue (i): Whether a registered dealer remained entitled to C-Forms for inter-State purchase of natural gas after the GST regime came into force.

Analysis: The concessional levy under the Central Sales Tax Act operates where the purchaser is a registered dealer and the goods are covered by the registration certificate and intended use requirements. The amendment to the definition of goods in the CST Act after GST did not curtail the operation of Section 8 or the machinery for issuance of Form C. The statutory scheme and the post-GST amendment continued to support issuance of C-Forms for natural gas in inter-State transactions, and the settled line of authority recognised that GST migration did not by itself defeat the right to obtain C-Forms.

Conclusion: The entitlement to C-Forms was upheld in favour of the assessee.

Issue (ii): Whether the excess CST collected at full rate could be refunded to the purchaser on the basis of subsequently submitted C-Forms.

Analysis: Rule 12 permits furnishing of Form C even after assessment, subject to sufficient cause, and the assessing authority is competent to receive the forms and act upon them. The purchaser had borne the tax burden, while the seller had merely collected and deposited the tax; therefore, refund to the seller would attract unjust enrichment. Once the C-Forms were produced and their genuineness examined, the refund claim was required to be processed in accordance with law in favour of the party that ultimately bore the incidence of tax.

Conclusion: The refund claim was maintainable and the excess tax was directed to be processed for refund in favour of the assessee.

Final Conclusion: The writ petition succeeded, and the authorities were required to consider the statutory C-Forms and process the refund claim on merits within the time fixed by the Court.

Ratio Decidendi: A registered dealer's right to concessional CST and consequential refund is not extinguished by the GST transition where the statutory conditions for Form C are otherwise satisfied, and C-Forms may be accepted even after assessment upon showing sufficient cause.

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