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The HC dismissed the petitions and refused mandamus to direct issuance of Form C for concessional inter-State purchase of HSD, holding the petitioners are not entitled to the concessional benefit as their registration expressly limits HSD use to "running and maintenance of machinery for mining and processing for sale," which does not extend to the contested purchases; factual findings preclude issuance of Form C for HSD included in the registration. The court distinguished precedents permitting Form C for natural gas where CST continued to govern inter-State sales pending GST notifications, but concluded those authorities did not entitle these petitioners to relief. Petitions disposed.
The HC dismissed the petitions and refused mandamus to direct issuance of Form C for concessional inter-State purchase of HSD, holding the petitioners are not entitled to the concessional benefit as their registration expressly limits HSD use to "running and maintenance of machinery for mining and processing for sale," which does not extend to the contested purchases; factual findings preclude issuance of Form C for HSD included in the registration. The court distinguished precedents permitting Form C for natural gas where CST continued to govern inter-State sales pending GST notifications, but concluded those authorities did not entitle these petitioners to relief. Petitions disposed.
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