https://www.taxtmi.com/caselaws?id=385756 The court quashed the circular dated 11.10.2017, ruling in favor of the petitioners' entitlement to Form-C for purchasing high-speed diesel despite their end products not fitting the strict definition of "goods" post-GST. The court emphasized that registration under Section 7(2) of the CST Act does not automatically cease with GST implementation. Legal precedents, including decisions from High Courts and the Supreme Court, supported the petitioners' position. The State's argument was dismissed, and the court directed the issuance of provisional credit notes and refunds while allowing individual misuse cases to be addressed separately. en-us Wed, 28 Aug 2019 00:00:00 +0530 Fri, 24 Jan 2020 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385756 The court quashed the circular dated 11.10.2017, ruling in favor of the petitioners' entitlement to Form-C for purchasing high-speed diesel despite their end products not fitting the strict definition of "goods" post-GST. The court emphasized that registration under Section 7(2) of the CST Act does not automatically cease with GST implementation. Legal precedents, including decisions from High Courts and the Supreme Court, supported the petitioners' position. The State's argument was dismissed, and the court directed the issuance of provisional credit notes and refunds while allowing individual misuse cases to be addressed separately. Case-Laws VAT and Sales Tax Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385756