M/S. P.C. Bangur Mineral LTD. vs. State Of Raj. And Ors.
Held
The Court held that the respondents are liable to issue 'C' forms in respect of High Speed Diesel procured for mining purposes through interstate trade. The Court found that the issue was squarely covered by its previous judgment in Hindustan Zinc Limited Vs. State of Rajasthan & ors. (S.B. Civil Writ Petition No. 5506/2018). The ratio decidendi is that despite the amendment to the definition of 'Goods' in the CST Act, 'C' forms are to be issued for High Speed Diesel procured for mining purposes through interstate trade. The Court directed that if the petitioner had paid any amount due to the wrongful refusal to issue 'C' forms, they would be entitled to a refund or adjustment from the concerned authorities. Such claims are to be processed within twelve weeks of being made in writing by the petitioner with requisite documents.
Facts
The petitioner, M/s. P.C. Bangur Mineral Limited, sought a direction from the Rajasthan High Court to issue 'C' forms. Previously, the petitioner purchased High Speed Diesel (HSD) against 'C' forms for manufacturing activities under the pre-GST regime. However, this was denied post-GST due to an amendment in Clause (d) of Section 2 of the CST Act, which redefined 'Goods'. The petitioner argued that this denial was wrongful. The respondents are the State of Rajasthan and the Union of India, along with their respective tax authorities.
Key Issues
1. Whether the respondents are liable to issue 'C' forms in respect of High Speed Diesel procured for mining purposes through interstate trade, considering the amendment to the definition of 'Goods' in the CST Act? Petitioner's Argument: The petitioner contended that despite the amendment to the definition of 'Goods' in the CST Act, they are still entitled to 'C' forms for the purchase of High Speed Diesel for their mining activities. They relied on the principle that such forms should be issued for interstate trade. Revenue's Argument: The respondents argued that the amendment to the definition of 'Goods' in Section 2(d) of the CST Act, which excluded High Speed Diesel, disentitled the petitioner from obtaining 'C' forms. They did not explicitly name any specific provisions or precedents in the judgment, but their stance was based on the amended statutory provision.
Sections Cited
Section 2(d)
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ No. 8735/2018 M/s. P.C. Bangur Mineral Limited , L-23, Connaught Circus, New Delhi, India Through Its Power Of Attorney Holder, Sh. Indra Dev Singh S/o Sh. Harbansh Singh, Aged About 63 Years, Resident Of Chechat Lime Stone Mines, Chechat, Tehsil - Ramganjmandi, District - Kota, Rajasthan, India. ----Petitioner Versus
The State Of Rajasthan Through Principal Secretary , Department Of Finance, Secretariat, Jaipur.
The Commissioner , Commercial Taxes Department, Government Of Rajasthan, Jaipur
The Assistant Commissioner , Commercial Taxes Department, Special Circle-II, Kota.
Union Of India Through Its Secretary , Ministry Of Finance, Nirman Bhawan, New Delhi.
The Under Secretary St-II , Ministry Of Finance, Department Of Revenue, State Tax Division, New Delhi. ----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 st
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