Rajasthan High Court - Jodhpur
M/S. Krishna Marbles vs State Of Rajasthan And Ors on 8 August, 2018
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
S.B. Civil Writ No. 8717/2018
M/s Krishna Marbles, 4, Gumaniwala, Sardarpura, Udaipur ,
Rajasthan , Through Its Authorized Signatory and Power of
Attorney Holder Shri Annu Nair S/o Shri S.S. Nair, Aged about 29
years, Resident Of 35 , Ganesh Nagar, Pahada , Udaipur ,
Rajasthan .
----Petitioner
Versus
1. The State Of Rajasthan Through Principal Secretary,
Department Of Finance , Secretariat, Jaipur.
2. The Commissioner, Commercial Taxes Department,
Government Of Rajasthan , Jaipur.
3. The Assistant Commissioner, Commercial Taxes
Departmnet , Udaipur.
4. Union Of India Through Its Secretary, Ministry Of
Finance , Nirman Bhawan , New Delhi.
5. The Under Secretary ST-II, Ministry Of Finance ,
Department Of Revenue , State Tax Division, New Delhi
6. Reliance Industries Limited , Reliance Corporate Park ,
Block 5, C Wing , 2nd Floor, 5-TTC , Industrial Area, Thane
Belapur Road, Ghansoli, Navi Mumbai
----Respondents
For Petitioner(s) : Mr. Gaurav Shishodia along with
Mr. N.K. Jain
For Respondent(s) : Mr. Bhagirath Patel, for
Mr. Anil Bhansali
HON'BLE MS. JUSTICE NIRMALJIT KAUR
Order 08/08/2018 The prayer in the present writ petition is for issuance of a direction to the respondents to issue "C" form to the petitioner company.
It is stated that the petitioner company was till now (2 of 2) [CW-8717/2018] purchasing the High Speed Diesel against "C" form for the various activities of manufacturing in pre-GST regime. Thereafter, the same is being denied on the ground that in pursuance to an amendment brought about in the provisions of the CST Act whereby Clause (d) of Section 2 of the CST Act which contained the definition of 'Goods' has since been amended.
It is not disputed that the issue involved in the present case is no more res integra and is squarely covered by the ratio of the judgment rendered by this Court in the case of Hindustan Zinc Limited Vs. State of Rajasthan & ors. (S.B. Civil Writ Petition No. 5506/2018) & other connected writ petitions decided on 18.05.2018.
Accordingly, the present writ petition is also allowed in the same terms as S.B. Civil Writ Petition No. 5506/2018. It is held that the respondents are liable to issue `C' Forms in respect of the High Speed Diesel procured for mining purposes through interstate trade. In the event of the petitioner having had to pay any amount on account of the respondents wrongful refusal to issue `C' Forms, the petitioner shall be entitled to refund and/or adjustment of the same from the concerned authorities who collected the excess tax. The concerned authorities shall process such a claim within twelve weeks of the same being made by the petitioner in writing and the petitioners' furnishing the requisite documents/form.
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