https://www.taxtmi.com/caselaws?id=412599 Interim relief was granted directing issuance of C-Form to a registered dealer pending final adjudication of its entitlement. The Court relied on an earlier coordinate Bench view that, under the Central Sales Tax Act, 1956 read with the 1957 Rules, a dealer could remain entitled to C-Form issuance for inter-State purchase and sale of high speed diesel after migration to the GST regime, noting the definition of goods in Section 2(d) and the non-notification of high speed diesel under the CGST Act. It held that withholding C-Form at the interim stage would serve no useful purpose, as any wrongful issuance could still attract higher tax liability and penalty if entitlement was ultimately negatived. en-us Thu, 16 Sep 2021 00:00:00 +0530 Wed, 22 Sep 2021 06:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412599 Interim relief was granted directing issuance of C-Form to a registered dealer pending final adjudication of its entitlement. The Court relied on an earlier coordinate Bench view that, under the Central Sales Tax Act, 1956 read with the 1957 Rules, a dealer could remain entitled to C-Form issuance for inter-State purchase and sale of high speed diesel after migration to the GST regime, noting the definition of goods in Section 2(d) and the non-notification of high speed diesel under the CGST Act. It held that withholding C-Form at the interim stage would serve no useful purpose, as any wrongful issuance could still attract higher tax liability and penalty if entitlement was ultimately negatived. Case-Laws VAT and Sales Tax Thu, 16 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412599