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TMI Blog2021 (2) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of this petition has prayed as under :- "1. That the Respondents are directed to issue C-Forms in respect of the High Speed Diesel procured/purchased by the Petitioner Company from the Oil Companies to use it as a raw material for carrying out manufacturing activities. 2. That the Petitioner be permitted to procure the High Speed Diesel through the inter-State purchase under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion Bench of this Court in D.B. Special Appeal (Writ) No. 41/2019 [2019 (30) G.S.T.L. 387 (Raj.)] titled as the State of Rajasthan & Others v. ASI Industries Limited & others decided on 16-7-2019, which has been followed by this Court as well as the other Coordinate Benches of this Court. 3. Although, Learned Counsel for the respondents has opposed on merits of the case, but frankly admits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Courts to have followed the said ruling in Carpo Power Limited (supra) - the Madras High Court, in the Ramco Cements Ltd. v. The Commissioner of Commercial Taxes - 2019 (64) G.S.T.R. 374 (Mad.); the Orissa High Court in N.K. Bhojani (P) Ltd. v. Commissioner of Commercial Taxes - 2019 (24) G.S.T.L. 28; and Star Cement Meghalaya & Ors. v. State of Assam & Ors., 2019 (21) G.S.T.L. 484. 6. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving paid any amount on account of respondents wrongfully refusal to issue C-Form, the petitioner would be entitled to refund/adjustment of the same from the concerned authorities and collect the taxes. The concerned authorities are directed to process the claim within 12 weeks from today.
8. The writ petition is accordingly allowed.
9. No costs. X X X X Extracts X X X X X X X X Extracts X X X X
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