TaxTMI 
TaxTMI 
2022 (5) TMI 864
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....n of India/respondent No.4. : Shri Bhupendra Pandey, Central Government counsel C.A.V. ORDER 1. By way of this petition, the petitioner is praying for issuance of an appropriate direction, commanding the Respondent Authorities to issue "C" Form to the petitioner and further to consider the application filed by the petitioner for issuance of "C" Form. 2. Learned counsel for the petitioner submits that the petitioner is a registered dealer under the CST Act and the Chhattisgarh Value Added Tax Act, 2005 (hereinafter referred to as "VAT Act") and is also a License Holder under the State Excise Department, whereby the petitioner has been issued the license of foreign liquor-9 and authorizing to manufacture the IMFL. It is contended tha....
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....ave, therefore, erred in declining the petitioner for issuance of said "C" Form. In support of his contentions, learned counsel for the petitioner has placed his reliance upon the decision rendered by the Coordinate Bench of this Court in the matter of Shree Raipur Cement Plant vs. State of Chhattisgarh and others, decided on 18-05-2018 in Writ Petition (T)No.83 of 2018. 3. In reply, it is stated by learned counsel appearing for the Respondents No.1 to 3/State that prior to the amendment in the definition of "Goods", all the materials, articles and commodities etc. were included under the definition of "Goods" as provided under clause (d) of Section 2 of the CST Act with exception of newspaper, actionable claims, stocks, shares and secur....
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....ed diesel; (iii) motor spirit (commonly known as petrol); (iv) natural gas; (v) aviation turbine fuel; and (vi) alcoholic liquor for human consumption 7. A bare perusal and comparison of the aforesaid provision would show that prior to amendment, all the materials, articles and commodities etc. were included under the definition of "Goods" with exception of newspaper, actionable claims, stocks, shares and securities and therefore, by virtue of the said definition, the alcohol of any character was also covered under the definition of "Goods". However, by virtue of said amendment in the definition of "Goods" under Section 2(d) of the CST Act, alcohol of specified nature, i.e. "alcoholic liquor for human ....
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....cating liquors in respective excise laws enacted by the State the ambit of authority of taxation could not be enlarged by the State Legislature when in List II Item 51 the words used are Alcoholic liquors for human consumption. Entry 84 in List I reads: "84. Duties of excise on tobacco and other goods manufactured or produced in India except-- (a) alcoholic liquors for human consumption. (b) opium, Indian hemp and other narcotic drugs and narcotics, but including medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of this entry." 96. Entry 51 in List II reads: "51. Duties of excise on the following goods manufactured or produced in the State and cou....
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....iquor fit for human consumption and would therefore, not come within the amended definition of clause(d) of Section 2 of the CST Act and in view thereof, the petitioner would not be entitled to get the "C" Form, as claimed by the petitioner herein. 10. As observed hereinabove, based upon the principles laid down by the Constitutional Bench of the Supreme Court in the matter of Synthetics and Chemicals Ltd and others vs. State of U.P. and others (supra), the ENA and Malt Spirit are not the alcoholic liquor, which is fit for human consumption in its original form. Therefore, the provision prescribed under sub-sections (1) & (2) of Section 9 of the GST Act as tried to be implemented herein by learned counsel for the petitioner, would, howev....
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...., as observed hereinabove, therefore, no reliance could be placed on it. In so far as the applicability of subsection( 2) of the aforesaid provision is concerned, the same is, however, also not applicable as the notification required to be issued under it, is only with regard to the supply of items mentioned in clauses (i) to (v) of the amended provision of clause(d) of Section 2 of the CST Act and as the ENA and Malt Spirit are not found to be alcoholic liquor fit for human consumption, therefore, it would not fall in any of the said categories and, no notification as such, is therefore, required to be issued, as contended by learned counsel for the petitioner. 12. As far as the principles laid down by the Coordinate Bench of this Court....