2021 (2) TMI 744

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....spondent. ORDER The petitioner by way of this petition has prayed as under :- "1. That the Respondents are directed to issue C-Forms in respect of the High Speed Diesel procured/purchased by the Petitioner Company from the Oil Companies to use it as a raw material for carrying out manufacturing activities. 2. That the Petitioner be permitted to procure the High Sp....

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....petition is no more res integra in view of the judgment passed by the Division Bench of this Court in D.B. Special Appeal (Writ) No. 41/2019 [2019 (30) G.S.T.L. 387 (Raj.)] titled as the State of Rajasthan & Others v. ASI Industries Limited & others decided on 16-7-2019, which has been followed by this Court as well as the other Coordinate Benches of this Court. 3. Although, Learned Counse....

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....in Hindustan Zinc Limited (supra) also relied upon Carpo Power Limited. Further, other High Courts to have followed the said ruling in Carpo Power Limited (supra) - the Madras High Court, in the Ramco Cements Ltd. v. The Commissioner of Commercial Taxes - 2019 (64) G.S.T.R. 374 (Mad.); the Orissa High Court in N.K. Bhojani (P) Ltd. v. Commissioner of Commercial Taxes - 2019 (24) G.S.T.L. 28; and S....