https://www.taxtmi.com/caselaws?id=777154 HC refused petitions seeking issuance of Form C for concessional purchase of HSD. Court distinguished precedents allowing Form C for inter-state natural gas and noted absence of central notification moving certain fuels to GST did not validate broader claims. On facts, the registration expressly limited HSD/petrol use to running and maintenance of specified machinery for mining/processing; that restricted use did not extend to the claimed purchases. Consequently the petitioners were not entitled to Form C for HSD and relief was denied; petitions disposed. en-us Mon, 28 Jul 2025 00:00:00 +0530 Tue, 26 Aug 2025 08:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777154 HC refused petitions seeking issuance of Form C for concessional purchase of HSD. Court distinguished precedents allowing Form C for inter-state natural gas and noted absence of central notification moving certain fuels to GST did not validate broader claims. On facts, the registration expressly limited HSD/petrol use to running and maintenance of specified machinery for mining/processing; that restricted use did not extend to the claimed purchases. Consequently the petitioners were not entitled to Form C for HSD and relief was denied; petitions disposed. Case-Laws VAT / Sales Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777154