https://www.taxtmi.com/caselaws?id=751631 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. en-us Wed, 13 Mar 2024 00:00:00 +0530 Mon, 22 Apr 2024 09:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751631 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. Case-Laws VAT and Sales Tax Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751631