TaxTMI 
TaxTMI 
2018 (5) TMI 1871
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.... Chemicals, M/s. Wonder Cement Limited, M/s. Saraswati Construction Company, M/s. Wonder Marble LLP, M/s. R.K. Marbles Private Limited, M/s. R.K. Enterprises, M/s. Shri Karni Granites, Focus Energy Ltd., M/s. Kanhaiya Lal Versus The Area Sales Manager, Reliance Industries Ltd., Reliance Industries Limited, Indian Oil Corporation Limited, Reliance Industries Limited, Essar Oil Ltd, State of Rajasthan through the Principal Secretary, Department of Finance, Secretariat, Jaipur, The Commissioner, Commercial Taxes Department, The Commercial Taxes Officer, Circle-II, Jaipur And Union of India through its Secretary, Ministry of Finance, Ms. Nirmaljit Kaur, J. For Petitioners: Mr. Ramit Mehta, Mr. D.D. Thanvi with Mr. Arvind Shrimali, Mr. Amit Vyas, Dr. Sachin Acharya, Mr. Shridhar Mehta, Mr. Manish Shishodia, Mr. Neeraj Kumar Jain, Mr. Tribhuwan Gupta, Mr. Rahul Lakhwani, Mr. Saurabh Maheshwari, Mr. Tarun Dudia, Mr. Abhishek Mehta, Mr. Surendra Singh Choudhary & Mr. Khet Singh Rajpurohit For Respondents: Mr. Falgun Buch for Mr. Sanjeet Purohit, Assistant Solicitor General of India, Mr. Anil Bhansali with Mr. Bhagirath Patel, Mr. B.S. Sandhu, Mr. Pankaj Ghiya, Mr. B.L. Dhaka....
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.... within the prescribed time or within such further time as that authority may, for sufficient cause, permit." It is, therefore, essential for the petitioner - company to procure the 'C' form from the respondents and forward the same to the vendor in order to avail the concessional rate of tax on H.S.D. The Government of India vide its Notification dated 01.07.2017 enforced the Central Goods and Service Tax Act, 2017 (for short 'the GST Act' hereinafter) pursuant to which a lot of goods and services came under the purview of the Goods and Service Tax. The petitioner company has also migrated to the GST Act and has obtained GSTIN number. So far as H.S.D. is concerned, no notification has been issued by the Central Government to bring H.S.D. under the ambit of the Act of 2017. In terms of Section 9(2) of the Act of 2017, the H.S.D. and other petroleum products are to be brought under the net of GST with effect from the date as may be notified by the Government on the recommendation of the Council. Section 9(2) of the Act of 2017 reads as under :- "9. Levy and collection. - (1)xxx ... xxx (2)The central tax on the supply of petroleumcrude, h....
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.... shall be substituted namely ;(d)"goods" means - (i)Petroleum crude; (ii)high speed diesel; (iii)motor spirit (commonly known as petrol); (iv)natural gas; (v)aviation turbine fuel; and (vi)alcoholic liquor for human consumption;" However, in light of the above amendment, various State Governments have sought clarification whether the definition of 'goods' as it appears in phrase "manufacture or processing of goods" in Section 8(3)(b) of the CST Act would be as per the definition provided under Section 2(d) of the CST Act (after amendment) of that the word "goods" when it appears in the phrase "manufacture or processing of goods" means any 'good'. Now the Department of Revenue, Ministry of Finance, Sales Tax Division, Government of India has issued the clarification vide Office Memorandum dated 07.11.2017 on the definition of goods in sub-section (3)(b) of Section 8 of the CST Act. As per the said clarification "Department of Legal Affairs, Ministry of Law has confirmed that the term "goods" has been specifically defined under the Central Sales Tax Act, 1956 and prima facie the term "Goods" referred to in section 8(3)(b) of the Central Sales Tax Act, 1956 will ....
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....ssued a notification under either the CGST Act or the HGST Act. Hence interstate sale of natural gas continues to be governed by the CST Act. 18.Section 174 of the HGST Act, 2017 repealsthe Haryana Value Added Tax Act, 2003 (for short, `HVAT Act'), except in respect of goods included in the entry 54 which as noted above includes natural gas. Thus the HVAT Act, 2003 continues to remain in operation qua natural gas. Moreover underSection 9 (2) of the HGST, 2017, the State tax inter-alia on natural gas shall be levied with effect from such date as may be notified by the Government. The Government has not as yet notified a date. 19.The net effect therefore is that even after theimplementation of the CGST Act, the items mentioned in amended entry 54 are governed by the CST Act. Further, a notification under Section 9(2) of the HGST Act, 2017 not having been issued natural gas continues to be covered under the CST Act." In the present case, it is the H.S.D. and it is included in the amended definition of 'goods' and no notification under the above provisions of Section 9(2) in case of H.S.D. has been issued till date. The remaining submissions of the learned counsel for ....