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TMI Blog2019 (7) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... ation in the case of Carpo Power Limited [ 2018 (4) TMI 146 - PUNJAB AND HARYANA HIGH COURT ], which has already attained finality for the Special Leave to Appeal (supra), already declined on 13th August, 2018. The respondents are directed to issue C form to the petitioner - Application allowed. - Mr. Justice Veerendr Singh Siradhana For the Petitioner(s) : Mr. Sanjay Jhanwar with Mr. Rahul Lakhwani For the Respondent(s) : None JUDGMENT/ORDER Counsel for the petitioner, at very outset, gives out that controversy raised in the instant writ application is no more resintegra in view of adjudication by a Co-ordinate Bench in the batch of writ applications lead case being Hindustan Zinc Limited Vs. The State of Rajasthan Ors. : SBCWP No. 5506/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for the purposes of re-sale of the six items mentioned in the amended definition of `goods' in Section 2 (d) of the CST Act. The purchase of the said goods for purposes of re-sale, use in the manufacture or processing of goods for sale, in the telecommunications network or mining or in generation or distribution of electricity or any other form of power would qualify the purchaser for registration under Section 7 (2) of the CST Act. Section 7 (2) does not stipulate that only a dealer liable to pay tax under the sales tax law of the appropriate State in respect of any particular goods is entitled to apply for registration. Nor does section 7 (2) stipulate that an application for registration can be made or `C' Form can be issued on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rbine fuel and alcoholic liquor for human consumption crude which have been specifically mentioned in Section 9 of the GST Act while defining the goods . Besides, the registration under Section 7(2) of the Act is still valid and has not been cancelled and can be cancelled only within the parameters of Section 4 of the CST Act. Hence, this Court finds that it is obligatory duty of the respondents to issue C form to the petitioner company and any failure on the part of the respondents to do so is without any authority of law. Thus, this Court finds nothing to distinguish the case of the petitioners herein from that of the petitioner in the case of Carpo Power Limited (supra). Accordingly, the present writ petitions are allowed in the same ter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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