2019 (6) TMI 819

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....s Petition under Article 226 of Constitution of India seeks the following reliefs: (a) That the Court may be pleased to issue a declaration and/or any other appropriate writ, direction or order, quashing and setting aside the Trade Circular No. 47T of 2017 dated 11th July, 2017 issued by the Respondent No. 2. (b) That the Court may be pleased to issue a writ of mandamus and/or any other approp....

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....t the Respondents are not issuing Form C in respect of its purchase of natural gas from Gujrat. This is used in the manufacture of polyester staple fibre. Primarily, the contention of the Petitioner is that the same is unjustified. This notwithstanding the change in the definition of "goods" under section 2(d) of the Central Sales Tax Act, 1956, being limited as six items enumerated therein, the s....

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....o. 2 and/or Dy. Commissioner of State Tax (E-635) will dispose of the representation on merits after hearing the Petitioner in accordance with law within two weeks from the date of the Petitioner filing its representation. 6. Mr. Sonpal, learned counsel for the Respondents state that in case Sales Tax portal for making application in Form C qua the Petitioner is opened then the Petitioner's w....