https://www.taxtmi.com/caselaws?id=460305 Entitlement to 'C' Forms for High Speed Diesel procured for mining purposes through inter-State trade was treated as settled by the Court's earlier binding view, and that position was followed here. The petitioner was held entitled to issuance of the 'C' Forms, with the amended definition of "goods" under the Central Sales Tax regime noted but not treated as altering the outcome. Where tax had been paid because of the wrongful refusal to issue the forms, the excess amount was directed to be refunded or adjusted, subject to submission of the required claim and documents within the stipulated time. en-us Fri, 14 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460305 Entitlement to 'C' Forms for High Speed Diesel procured for mining purposes through inter-State trade was treated as settled by the Court's earlier binding view, and that position was followed here. The petitioner was held entitled to issuance of the 'C' Forms, with the amended definition of "goods" under the Central Sales Tax regime noted but not treated as altering the outcome. Where tax had been paid because of the wrongful refusal to issue the forms, the excess amount was directed to be refunded or adjusted, subject to submission of the required claim and documents within the stipulated time. Case-Laws GST Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460305