9911796707
TMI Blog2019 (8) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... chases high speed diesel from outside the State of Maharashtra for use in machinery, which in turn is used for mining. The Petitioner was entitled in terms of the clarification in Trade Circular No.47T of 2017 dated 17 November 2017 to the grant of C-Form as high speed diesel was specified "goods" under the amended Section 2(d) of the CST Act. Further, in terms of the circular, if high speed diesel is used in mining activity, then C-Form would be issued on interstate purchase by the Respondents. The aforesaid circular No. 47T of 2017 was withdrawn on 14 February 2019 by Trade Circular No.7T of 2019. In view of the above withdrawal of Circular No. 47T of 2017, Respondent No.3 - Deputy Commissioner of State Tax rejected the Petitioner's a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in Colourgraphs (supra) to take a view canvassed by the petitioner as hereinabove. Therefore, it is submitted that the order of Respondent No.3 be set aside and the Respondents be directed to issue C-Form and necessary inquiries, if any, about the intended user could be done subsequent to the issuance of C-Form. 5 On the other hand, Mr.Sonpal, learned Special Counsel, appearing for the State, very fairly states that the impugned communication dated 19 March 2019 of Respondent No.3 cannot be sustained as it is a nonspeaking communication. Besides, he fairly concedes that the withdrawal of an earlier circular granting benefit to the Petitioner would only result in the officer applying his mind independently to the provisions of the CST Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... structions of Mrs.Kavita Mohad, Deputy Commissioner of State Tax, states that Respondent No.3 would hear the Petitioner on 14 August 2019 at 11.00 a.m. in its office. The Petitioner should present themselves there and make their submissions in support of their claim for the issuance of C-Form. Mr.Sonpal, on instructions, further states that the decision of Respondent No.3 on the issue of entitlement of the Petitioner to C-Form would be communicated to the Petitioner on or before 30 August 2019. 8. In the above view, the petition is disposed of in the above terms. Needless to state that the view taken by the officer (Joint Commissioner of State Tax) in the affidavit in reply is only prima facie view. Respondent No.3 would independently deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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