2019 (7) TMI 950

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....e resintegra in view of adjudication by a Co-ordinate Bench in the batch of writ applications lead case being Hindustan Zinc Limited Vs. The State of Rajasthan & Ors.: SBCWP No. 5506/2018, decided on 18th May, 2018, relying upon adjudication in the case of Carpo Power Limited Vs. Sate of Haryana and Ors.: CWP No. 29437/2017, decided on 28th March, 2018, by the High Court of Punjab and Haryana at Chandigarh, which has been confirmed by the Apex Court of the land declining Special Leave to Appeal (C) No. 20572/2018, vide order dated 13th August, 2018. Learned counsel has also referred to another adjudication dated 28th September, 2018, in the case of Asi Industries Limited Vs. Union of India: SBCWP No. 5475/2018, decided on 28th September,....

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.... tax law of the appropriate State in respect of any particular goods is entitled to apply for registration. Nor does section 7 (2) stipulate that an application for registration can be made or `C' Form can be issued only in respect of the sale of the same goods prescribed in the course of an inter-state sale. A dealer liable to pay tax under the sales tax law of the appropriate State in respect of any goods would be covered by Section 7 (2) of the Act. 27. There is another aspect of the matter that the registration certificate given to the petitioner under the CST Act till date has not been cancelled. As per Section 7 (4) of the CST Act, the registration certificate granted has to be amended or cancelled. The said prov....

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....espondents to do so is without any authority of law. Thus, this Court finds nothing to distinguish the case of the petitioners herein from that of the petitioner in the case of Carpo Power Limited (supra). Accordingly, the present writ petitions are allowed in the same terms as Corpo Power Limited (supra). It is held that the respondents are liable to issue `C' Forms in respect of the High Speed Diesel procured for mining purposes through interstate trade. In the event of the petitioners having had to pay any amount on account of the respondents wrongful refusal to issue `C' Forms the petitioners shall be entitled to refund and/or adjustment of the same from the concerned authorities who collected the excess tax. The concer....