Jharkhand High Court
Megha Engineering & Infrastructures ... vs The State Of Jharkhand And Others on 9 May, 2019
Author: D.N. Patel
Bench: D.N. Patel, B.B. Mangalmurti
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 7052 of 2017
Megha Engineering & Infrastructures Ltd. ... Petitioner
-Versus-
The State of Jharkhand and Others ... Respondents
-----
CORAM: HON'BLE MR. JUSTICE D.N. PATEL
HON'BLE MR. JUSTICE B.B. MANGALMURTI
-----
For the Petitioner : Mr. Sumeet Gadodia, Advocate
For the Respondent-State : Mr. Atanu Banerjee, Sr. S.C. III
Mr. Apurv, Advocate
For the Respondent-JUVNL : Mr. Navin Kumar, Sr. S.C.
Mr. Dheeraj Kumar, S.C.
-----
14/Dated : 9th May, 2019
Oral Order
Per D.N. Patel, J.
1. Before the learned counsel for the petitioner argues in detail, it is fairly submitted by the learned counsel for the respondent-State that so far as the petitioner-company is concerned, they can generate Form-C for inter-State purchase, without entering into the fact that whether it is purchased under Section 3(a) and/or 3(b) of the Central Sales Tax Act, 1956.
2. In view of the aforesaid submission made by the learned counsel for the respondent-State upon instructions from their clients, the petitioner can apply for getting Form-C irrespective of sale under Section 3(a) and/or 3(b) of the Central Sales Tax Act, 1956. This issue will be decided at the time of assessment of the returns.
3. This matter is adjourned on 26th June, 2019.
(D.N. Patel, J.) (B.B. Mangalmurti, J.) Ajay/ Pappu