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TMI Blog2019 (5) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... bove, the authorities are bound to implement all decisions referred to above and we are approving the ratio laid bound those decisions and we direct the State Government to follow and act in accordance with the ratio of those decisions. Petition disposed off. - WP(C) 11979 of 2018 - - - Dated:- 30-1-2019 - Mr. Justice K. S. Jhaveri (CJ) And Mr. Justice K.R. Mohapatra For the Petitioner : M/s. Anup Narayan Mohanty ORDER Heard learned counsel for the parties. By way of this writ petition, the petitioner has challenged the circular dated 17.08.2017 (Annexure-1) issued by the State Government whereby the persons who are dealing with HSD has been directed to pay GST. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to pay tax under the sales tax law of the appropriate State in respect of any goods would be covered by Section 7 (2) of the Act. 27. There is another aspect of the matter that the registration certificate given to the petitioner under the CST Act till date has not been cancelled. As per Section 7 (4) of the CST Act, the registration certificate granted has to be amended or cancelled. The said provisions have not been invoked. 28. In these circumstances, the writ petition is allowed. It is held that the respondents are liable to issue `C' Forms in respect of the natural gas purchased by the petitioner from the Oil Companies in Gujarat and used in the generation or distribution of elec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir/Madam, I am directed to refer to OM dated 07.11.2017 (copy enclosed) regarding clarification of definition of goods in sub-section (3)(b) of section 8 of the Central Sales Tax Act, 1956 and to say that Hon ble Punjab and Haryana High Court has considered the issue of C Forms in respect of Natural Gas purchased by the petitioner in one state and used in another state vide judgment dated 28.03.2018 in CWP No.2943/2017 filed by Carpo Powers Limited which has been upheld by Hon ble Supreme Court vide its Order dated 13.08.2018 in SLP No. 20572/2018 in this matter. 2. This matter has been examined in Department of Revenue and it has been decided to forward copy of aforesaid judgment dated 28.03.2018 (copy enclo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act, 2017 has held that respondents are liable to issue Form-C in respect of the natural gas purchased by the petitioner from oil companies in Gujrat and used in the generation or distribution of electricity at its power plant in Haryana. (ii) Shree Raipur Cement Plant Vs. State of Chhattisgarh Ors reported in 2018-VIL-225-CHG :- In this case, the with effect from 01.07.2017, from the date of implementation of CGST Act, 2017, C Forms was not being issued to the assesses by showing message as ED9 i.e. invoice date should be less than 1st July, 2017. Thereafter, Petitioner being manufacturer of cement approached before Chhattisgarh High court and High Court of Chattisgarh by placing rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Court by placing reliance upon the judgment of various High Courts was pleased to hold that the dealer who purchased the goods in the course of inter-state trade, is entitled to get the benefit of concessional rate of tax, in purchase of HSD is used by the said dealer for manufacturing activities or for use in telecommunication network or for use in mining or for use the generation or distribution of electricity or any other form of power. (v) Star Cement Meghalaya Vs. The State of Assam Ors. Reported in 2018-VIL-459-GAU:- In this case a similar circular being circular No.7/2017-GST dated 05.09.2017 was issued by Finance Taxation Department through Commissioner of Taxes, Assam wherein clarification was gi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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