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2020 (12) TMI 694 - HC - VAT and Sales TaxIssuance of C-Forms - inter-state purchase of natural gas which is consumed by the petitioner in the manufacture of commodities no longer defined as ‘goods’ - petitioner has been denied ‘C’ forms on the ground that natural gas purchased by it in the course of inter-state sale is used for manufacturing of float glass which is not covered by the definition of goods under section 2(d) of the CST Act - HELD THAT:- In CARPO POWER LIMITED VERSUS STATE OF HARYANA AND OTHERS [2018 (4) TMI 146 - PUNJAB AND HARYANA HIGH COURT] Punjab & Haryana High Court dealt with the challenge made by the petitioner to refusal of the respondents to issue ‘C’ forms in respect of natural gas purchased by it in the course of inter-state sale and used by it for generation of electricity and it was held that The respondents are liable to issue ‘C' Forms in respect of the natural gas purchased by the petitioner from the Oil Companies in Gujarat and used in the generation or distribution of electricity at its power plants in Haryana. It may be mentioned that against the decision of Punjab & Haryana High Court in Carpo Power Limited, State had filed S.L.P. before the Supreme Court but the S.L.P. was dismissed by the Supreme Court by holding that there was no legal and valid ground for interference. A case for interim relief has been made out. Further, there should be uniformity in orders in similar matters - as an interim measure, we stay operation of the letter / order dated 22.08.2019 issued by respondent No.2 and direct the respondents to issue necessary ‘C’ forms to the petitioner. Stand over to 06.01.2021.
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