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2018 (5) TMI 2101 - JHARKHAND HIGH COURTConcessional rate of tax - mining services - generation of the electricity - Section 8(1) of the Central Sales Tax Act, 1956 - HELD THAT:- Section 8(1) to be read with Section 8(3) to be read with Section 8(d) of the Central Sales Tax Act, 1956 vis-a-vis Article 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.
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