2019 (5) TMI 395

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....ryana High Court in the case of Carpo Power Limited -v- State of Haryana and Ors., which was disposed of on 28.03.2018, more particularly paragraphs-26, 27 and 28, reads as under: "xxx                xxx                 xxx 26. The provisions of Section 8 of the CST Act, Rule 12 of CST (R&T) Rules and declaration Form C have not undergone any amendment after the implementation of the GST laws. There cannot be any occasion to restrict the usage of `C' Form only for the purposes of re-sale of the six items mentioned in the amended definition of `goods' in Section 2 (d) of the CST Act. Th....

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....er having had to pay the oil companies any amount on account of the first respondent's wrongful refusal to issue `C' Forms the petitioner shall be entitled to refund and/or adjustment of the same from the concerned authorities who collected the excess tax through the oil companies or otherwise. The concerned authorities shall process such a claim within twelve weeks of the same being made by the petitioner in writing and the petitioner furnishing the requisite documents/form." The aforesaid decision of Punjab and Haryana High Court was the subject matter of S.L.P. to Appeal (C) No. 20572 of 2018 before the Hon'ble Supreme Court, which came to be dismissed on 13.08.2018 after which the Central Government has come out with the clarif....

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....e matter, learned counsel for the petitioner contended that now the issue is no more res integra. The law is now settled. However, it has also been endeavoured that all issues or activities which are covered under Section 18 of CGST Act were also required to be considered in view of the circular issued by the State Government and non-consideration of which is contrary to the decisions delivered by the following five respective High Courts: (i) Capro Power Limited Vs. The State of Haryana & Ors reported in 2018-VIL-154-P&H:- In this case, after amendment of the definition "goods" in Central Sales Tax Act, 1956, State of Haryana refused to issue Form C in respect of natural gas purchased by the petitioner in the course of the interstate ....

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.... Form C. (iii) Hindustan Zinc Limited Vs. The State of Rajasthan & Ors. Reported in 2018-VIL-233-RAJ:- Similarly, in this case, petitioner being engaged in mining of Zinc was refused to issue Form C with respect to inter-state purchase of HSD for running of plant & machinery at mines of the petitioner. The Hon'ble Rajasthan High Court in terms of the decision of Capro power Limited (Supra) has pleased to held that respondents are liable to issue C forms in respect of the HSD procured for mining purpose through inter-state trade. (iv) M/s. The Ramco Cements Ltd. Vs. The Commissioner of Commercial Taxes, Cehepuk, Chennai reported in 2018-VIL-494-MAD:- In this case, a similar letter dated 31.05.2018 was issued by the Commissioner of Commer....