Indian Kanoon - Search engine for Indian Law

Rajasthan High Court - Jodhpur

M/S N.G. Gadhiya vs State Of Rajasthan on 7 September, 2020

Author: Vijay Bishnoi

Bench: Vijay Bishnoi

      HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                       JODHPUR
               S.B. Civil Writ Petition No. 16047/2019

M/s   N.g. Gadhiya, Through Its                Proprietor       Gadhiya   Nilesh
Ghanshyam Bhai S/o Ghanshyam Bhai Gadhiya, Aged About 40
Years, R/o Registered Office At 22-B-22 Opposite Nri Colony,
Haldi Ghati Marg, Pratap Nagar, Jaipur, District Jaipur, Rajasthan.
                                                                   ----Petitioner
                                   Versus
1.      State Of Rajasthan, Through The Principal Secretary,
        Department Of Finance, Secretariat, Jaipur.
2.      The    Commissioner,         Commercial           Taxes    Department,
        Government Of Rajasthan, Jaipur, Rajasthan.
3.      The Commercial Taxes Officer, Circle Jodhpur, Rajasthan.
4.      The Union Of India, Through Its Secretary, Ministry Of
        Finance, Nirman Bhawan, New Delhi.
                                                                ----Respondents


For Petitioner(s)        :     Mr. Kuldeep Mathur
For Respondent(s)        :     Mr. Hemant Dutt



              HON'BLE MR. JUSTICE VIJAY BISHNOI

Judgment / Order 07/09/2020 It is submitted by learned counsel for the parties that the issue raised in the present writ petitions is squarely covered by judgment of this Court in Hindustan Zinc Ltd. v. The State of Rajasthan & Ors. : S.B.C.W.P. No. 5506/2018, decided on 18.05.2018.

In the case of Hindustan Zinc (supra) this Court while relying on the judgment in the case of Carpo Power Limited v. State of Haryana & Ors. : C.W.P. No. 29437/2017, decided on 28.03.2018 by Punjab & Haryana High Court directed as under:-

(2 of 2) [CW-16047/2019] "Accordingly, the present writ petitions are allowed in the same terms as Corpo Power Limited (supra). It is held that the respondents are liable to issue 'C' Forms in respect of the High Speed Diesel procured for mining purpose through interstate trade. In the event of the petitioners 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 petitioners in writing and the petitioners furnishing the requisite documents/form."

In view of the submissions made by learned counsel for the parties, these writ petitions filed by the petitioners are allowed with the similar relief and direction as given in the case of Hindustan Zinc (supra).

(VIJAY BISHNOI),J 137- akash/-

Powered by TCPDF (www.tcpdf.org)