2021 (1) TMI 62

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he parties, the writ petition is taken up for final disposal at the time of admission itself. 2.According to the petitioner, they are lessee of lime stone quarry and manufacturer of cement. For their entire activities, they consume a large quantity of High Speed Diesel Oil, which they purchase from the suppliers of within as well as outside the State. To avail the concessional rate of tax at 2% on inter-state purchases, they are required to furnish "C" forms. While the things stood thus, the second respondent issued a circular dated 31.05.2018, to all the Joint Commissioners (Territorial), giving instructions that all the registered dealers, who have migrated to GST, are not misusing the 'C' form declaration for the purpose of ef....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....39, 40 and 41, as follows:- "39.Therefore, if a Dealer has a right to sell as well the restricted six items under CST Act, one fails to understand as to how their right to purchase those goods at present time under the existing Registration Certificates can be taken away merely because they are not selling those goods. If sale of the goods was the only criteria of registration under the CST Act, the consequent amendments would not have allowed concessional rate of tax for purchase of those six commodities for user in activities like Mining or Telecommunication Networks, where no such resale or use in manufacturing is involved. Therefore, such a right is equally available to other industries like Cement Industries and the same canno....