Himachal Pradesh High Court
(Carpo Power Limited vs State Of Haryana And Others) on 7 May, 2019
Bench: Surya Kant, Sandeep Sharma
CWP No. 966 of 2019 7.5.2019 Present: Mr. Sandeep Goyal and Mr. Goverdhan Sharma, .
Advocates, for the petitioner.
Mr. Ajay Vaidya, Senior Additional Advocate General with M/s J.K. Verma, Adarsh Sharma, Ashwani Sharma & Nand Lal Thakur, Additional Advocates General and Mr. Manoj Bagga, Assistant Advocate General, for respondents No.1 to 3/State.
Mr. Vir Bahadur Verma, Central Government Counsel, for respondents No. 4 and 5/Union of India.
CMP No. 3857 of 2019 Allowed and disposed of.
CWP No. 966 of 2019 & CMP No. 3858 of 2019 Notice of motion. Mr. Ajay Vaidya, learned Senior Additional Advocate General and Mr. Vir Bahadur Verma, learned Central Government Counsel accept notices on behalf of respondents No.1 to 3/State and respondents No. 4 and 5/Union of India, respectively. Post the matter for further consideration on 10th July, 2019.
Meanwhile, petitioner's representations dated 20.7.2018 (Annexure P-11), dated 24.8.2018 (Annexure P-
12), dated 11.9.2018 (Annexure P-13) and dated 17.11.2018 (Annexure P-14) be considered and decided by the State of Himachal Pradesh in light of the decision of Punjab and Haryana High Court passed in CWP No. 29437 of 2017 (Carpo Power Limited vs. State of Haryana and others) decided on 28.3.2018, against which SLP(C) No. 20572/2018 preferred by State of Haryana has also been dismissed by the Hon'ble Supreme Court.
::: Downloaded on - 07/05/2019 22:01:07 :::HCHPSimilar view has been taken by the Chhattisgarh .
and Rajasthan High Courts. In addition, the Government of India, Ministry of Finance, Department of Revenue, State Taxes Section, has also issued Circular dated 1.11.2018, on the subject of definition of "goods" under sub-section (3)(b) of Section 8 of the Central Sales Tax Act, 1956 and issuance of Form C. Let appropriate decision be taken in light of the aforesaid decisions and Circular referred to above. Needful be done within four weeks.
(Surya Kant) Chief Justice (Sandeep Sharma) Judge May 7, 2019 (vikrant /yashwant) ::: Downloaded on - 07/05/2019 22:01:07 :::HCHP