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TMI Blog2018 (5) TMI 2101X X X X Extracts X X X X X X X X Extracts X X X X ..... icle 246-A and 101st amendment to the Constitution of India, otherwise, at interim stage, all the petitions will be decided finally. As there is a prima-facie case in favour of these petitioners, balance of convenience is also in favour of these petitioners and if the stay, as prayed for, is not granted, it will cause irreparable loss to these petitioners. The State of Jharkhand is hereby directed to issue necessary C Forms, without prejudice to their rights and contentions and such C Forms may be utilized by these petitioners with the undertaking as noted hereinabove and all such actions shall be subject to the outcome of these writ petitions. Application allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... 18), there is a prima-facie case in favour of these petitioners. The goods which are referred in Section 2(d) of the Central Sales Tax Act, 1956 are being used for the purpose of mining and for the purpose of generation of electricity, and hence, they are entitled to purchase the same at a concessional rate of tax. Section 8(3) of the Central Sales Tax Act, 1956 is explicitly clearer and it is unambiguous and there is no equivocalness so far as use of those goods as defined in Section 2(d) which are used for mining purpose and for generation of the electricity, these petitioners are entitled to purchase the same at a concessional rate of tax which is at 2% as per Section 8(1) of the Central Sales Tax Act, 1956. So far as usage of these good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al hearing of these writ petitions. This circular is also annexed at different annexures in different aforesaid writ petitions. We are not mentioning the different annexure numbers. Suffice it to say that the impugned circular dated 11.10.2017 which is common in all the writ petitions issued by the Principal Secretary -cum- Commissioner, Commercial Taxes Department, Jharkhand, Ranchi is stayed on a condition that concern department will issue necessary 'C' Form to these petitioners which these petitioners can use for the purposes of effecting the inter-state purchase of goods which are defined in Section 2(d) of the Central Sales Tax Act, 1956 and the petitioners shall produce these 'C' Forms before the selling dealers outside the State of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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