https://www.taxtmi.com/caselaws?id=371017 The Court concluded that "quarrying" falls under the definition of "mining" in Section 8 of the Central Sales Tax Act, 1956, and granted the petitioner-Company tax concessions for using High-Speed Diesel (HSD) in quarrying operations. The Court held that vehicles used for transporting quarried material are integral to the mining process and qualify for tax concession under Section 8(3)(b) of the CST Act. As a result, the writ petition was allowed, directing the respondents to facilitate the petitioner-Company's access to necessary C-forms through the online facility (KVATIS) promptly. en-us Thu, 22 Nov 2018 00:00:00 +0530 Wed, 28 Aug 2019 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371017 The Court concluded that "quarrying" falls under the definition of "mining" in Section 8 of the Central Sales Tax Act, 1956, and granted the petitioner-Company tax concessions for using High-Speed Diesel (HSD) in quarrying operations. The Court held that vehicles used for transporting quarried material are integral to the mining process and qualify for tax concession under Section 8(3)(b) of the CST Act. As a result, the writ petition was allowed, directing the respondents to facilitate the petitioner-Company's access to necessary C-forms through the online facility (KVATIS) promptly. Case-Laws VAT and Sales Tax Thu, 22 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371017