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TMI Blog2021 (1) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... p for final disposal at the time of admission itself. 2.According to the petitioner, they are lessee of lime stone quarry and manufacturer of cement. For their entire activities, they consume a large quantity of High Speed Diesel Oil, which they purchase from the suppliers of within as well as outside the State. To avail the concessional rate of tax at 2% on inter-state purchases, they are required to furnish "C" forms. While the things stood thus, the second respondent issued a circular dated 31.05.2018, to all the Joint Commissioners (Territorial), giving instructions that all the registered dealers, who have migrated to GST, are not misusing the 'C' form declaration for the purpose of effecting purchase of petroleum products and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f a Dealer has a right to sell as well the restricted six items under CST Act, one fails to understand as to how their right to purchase those goods at present time under the existing Registration Certificates can be taken away merely because they are not selling those goods. If sale of the goods was the only criteria of registration under the CST Act, the consequent amendments would not have allowed concessional rate of tax for purchase of those six commodities for user in activities like Mining or Telecommunication Networks, where no such resale or use in manufacturing is involved. Therefore, such a right is equally available to other industries like Cement Industries and the same cannot be denied to them. That would result in an invidiou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td and directed the department to take necessary action forthwith. Stating so, the learned counsel prayed for a similar order in this writ petition as well. 4.The learned Additional Government Pleader (Taxes) appearing for the respondents fairly conceded the submissions so made by the learned counsel for the petitioner. 5.This Court has considered the submissions made on either side and perused the decisions referred to above. Since the subject matter in issue has already been decided by the Division Bench of this Court and the impugned circular has also been quashed, vide judgement dated 09.03.2020 in WA.Nos.3403/2019 etc batch of cases, there is nothing to quash again. Hence, this Court directs the respondents to consider the claim of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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