2018 (5) TMI 2101

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....ate, Mr. Piyush Poddar, Advocate, Mrs. Aprajita Bhardwaj, Advocate For the State : Mr. Atanu Banerjee, G. For respondent no.4 : Mr. Bharat Kumar, Advocate For the Union of India : Mr. Sanjay Kumar Dwivedi, Advocate ORAL ORDER Per D.N. Patel, A.C.J.: 1. Looking to the contentious issues raised in these writ petitions, the aforesaid writ petitions are Admitted. 2. Learned counsels Mr. Atanu Banerjee, Mr. Bharat Kumar and Mr. Sanjay Kumar Dwivedi waive notice of admission on behalf of respondents. 3. Registry is directed to list these matters in 2nd Week of September, 2018. I.A. No.9244 of 2017 (in W.P.(T) No.6892 of 2017)  With I.A. No.9245 of 2017 (in W.P.(T) No.6893 of 2017)  With I.A. No.9246 of 2017 (in W.P.(T) ....

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....e goods defined under Section 2(d) are utilized for manufacturing of goods, other than what is defined in Section 2(d), then also they are entitled to purchase the same at a concessional rate of tax. Four times the word 'goods' have been used in Section 8(3), first three times it has the same meaning as defined in Section 2(d) whereas the meaning of the word 'goods' is used fourth time in Section 8(3) of the Central Sales Tax Act, 1956, as per the aforesaid reported decision prima-facie means the goods other than what is defined under Section 2(d). 6. As the petitions are pending, we are not much analyzing the fine nicety of Section 8(1) to be read with Section 8(3) to be read with Section 8(d) of the Central Sales Tax Act, 1956 vis-a-vis ....