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TaxTMI 
TaxTMI 
TaxTMI 
2019 (11) TMI 1061
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.... Akhil Simlote, Adv. For The Respondent (s) : Mr. G.S. Bapna, Senior Advocate, assisted by Mr. Siddharth Bapna, Adv. And Mr. J.P. Gurjar, Adv. Judgment 1. The State-appellant is aggrieved from the decision of the learned Single Judge. It is contended that in the absence of Central Sales Tax (CST) Registration the assessee respondent cannot claim a direction to C Forms be issued to it. By the impugned order, the learned Single Judge has directed that C Forms sought not to be issued. 2. The writ petitioner is engaged in mining of minerals out of State of Rajasthan as a input for its activity however, it purchases High Speed Diesel (HSD). That product continuous to be subjected to a State levy. It was earlier subjected to a levy by....
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.... of natural gas procured from Gujrat for use in Haryana. The Court, ultimately referring to the provisions of GST Act, CST Act and the Haryana Goods and Services Tax Act, held as follows:- "8. The definition of 'goods' in Section 2 (d) prior to the amendment of 2017 included all material, articles, commodities and all other movable property, excluding news papers, actionable claims, stock, shares and securities. Natural gas therefore was included in the term 'goods'. Under Section 6 every dealer under the CST Act is liable to pay tax on all sales of goods other than electrical energy effected by him in the course of inter-state trade or commerce. Thus the oil companies were liable to pay tax under the CST Act in re....
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....ding sale in the course of inter-State trade of commerce or sale in the course of international trade or commerce of such goods." 16. After implementation of the GST Act with effect from 01.07.2017, the definition of 'goods' under the CST Act was amended. The amended definition of 'goods' now covers only six items. What is important is that natural gas is one of them. 17. The definition of 'goods' in Section 2 (52) of the CGST Act is very wide. It includes every kind of movable property, excluding money and 19 of 25 securities but including actionable claims, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply. Sectio....
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....hin 22 of 25the ambit of the words "sales tax law" of the appropriate State in Sections 7 and 8 of the CST Act. The words "sales tax law" is defined in Section 2 (i) to mean any law for the time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods. The HGST Act does so as is evident from Section 9 thereof which stipulates a tax on all intra-state supply of goods. Section 7 does not specify the state law that levies taxes on the sale or purchase of goods. Hence, any State law that does so including the HGST Act would fall within the ambit of Section 7 of the CST Act. If the HGST Act is not applicable the HVAT Act would be. Thus in either case the ingredients of Section 7 and 8 of t....
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....39; 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. The purchase of the said goods for purposes of resale, use in the manufacture or processing of goods for sale, in the tele-communications network or mining or in generation or distribution of electricity or any other form of power would qualify the purchaser for registration under Section 7 (2) of the CST Act. Section 7 (2) does not stipulate that only a dealer liable to pay tax under the sales 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 ....