2019 (6) TMI 1576 - HC - VAT and Sales Tax

Benefit of concessional rate of the Central Sales Tax - Issuance of C-form - natural gas purchased by the petitioner from the supplier/dealer in the State of Gujarat used/to be used in manufacturing of Float Glass - HELD THAT - At this stage, we dispose of this petition by directing the Commissioner of Sales Tax (respondent no.2) to dispose of the petitioner's representation after granting a personal hearing to the respondent within a period of four weeks from the date this order is uploaded.

Summary

Issues:
Challenge to non-issue of 'C' Form under the Central Sales Tax Act, 1956 for natural gas used in manufacturing of Float Glass.

Analysis:
The petition under Article 226 of the Constitution challenges the non-issuance of the 'C' Form by the authorities, which would entitle the petitioner to a concessional rate of Central Sales Tax at 2%. The petitioner contends that despite an amendment to the definition of goods in the Act, they are still entitled to the 'C' Form as the benefit under Section 8(3) is not limited to specific items listed in the definition of goods. The petitioner has repeatedly approached the authorities through representations seeking the 'C' Form for natural gas purchased for manufacturing float glass in Maharashtra.

The respondents, represented by Mr. Sonpal, have assured that the representations made by the petitioner will be addressed by the Commissioner of Sales Tax within four weeks from the date of the court order. The court, accepting Mr. Sonpal's statement, directs the Commissioner to dispose of the petitioner's representation after granting a personal hearing within the stipulated four-week period. Consequently, the petition is disposed of with this directive to the Commissioner of Sales Tax to resolve the issue of the 'C' Form for the petitioner's natural gas procurement for float glass manufacturing.