2021 (9) TMI 944

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....d counsel for the petitioner would submit that the issue is covered by the judgement rendered by this court in WPT No.83/2018 on 18/05/2018 (Annexure P-2). He would submit that the petitioner/company are not being issued the C- Form otherwise which has been held by this court that they are entitled for issuance of C-Form. It is contended the petitioner is using the high speed diesel for manufactur....

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....ced hereunder:- "39. On the basis of aforesaid analysis, it is held that the petitioner is a registered dealer under the provisions of the CST Act, 1956 read with the Rules of 1957 and his registration certificate under the CST Act, 1956 read with the Rules of 1957 continues to be valid for the purpose of inter-State sale and purchase of high speed diesel despite the petitioner having been migra....

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....of high speed diesel against the said C-Form. Accordingly, the respondents shall be liable and are directed to issue C-Form to the petitioner in respect of high speed diesel to be purchased by the petitioner and used in the course of manufacture of cement and for that, it is further directed to rectify and remove the error on their official website and entertain the petitioner's application su....