2020 (2) TMI 1464

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..... han Value Added Tax Act - purchase of High speed diesel - it was held that High Court that denial of C Forms is purely on account of exigencies of advent of the GST regime which compelled the assessee to migrate to and obtain GST Registrations which rendered at the same time its CST registrations ineffective. This was inadvertent and beyond its control. HELD THAT:- There are no ground for interfer .....

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