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2021 (12) TMI 129 - HC - VAT and Sales TaxSeeking to forthwith activate registration certificate of the Petitioners on the online portal under the CST Act - seeking direction to Respondents to allow the Petitioners to file returns and generate C form declarations under the CST Act for purchase of natural gas for use in manufacture of finished products - seeking direction to Respondents to forthwith the Respondents to forthwith activate registration certificate of the Petitioners on the online portal under the CST Act - HELD THAT:- The petitioners are before this Court raising an identical question of law which now stands concluded with the decision of the Apex Court rendered in case of THE COMMISSIONER OF COMMERCIAL TAXES & ANR. ETC. VERSUS THE RAMCO CEMENTS LTD. ETC. [2021 (3) TMI 1184 - SUPREME COURT] as well as with the decision of this Court in case of GAURAV CONTRACTS COMPANY VERSUS STATE OF GUJARAT [2019 (6) TMI 802 - GUJARAT HIGH COURT] where it was held that the contention that as the petitioners are dealers who are registered under the GST Act, they cannot be registered under the CST Act, does not merit acceptance. If a dealer is dealing in goods falling within the ambit of the GST Act as well as the CST Act, it is always permissible for him to hold separate registrations under both the Acts in respect of such goods. Therefore, a dealer who is registered under the GST Act can also be registered under the CST Act in respect of commodities which fall within the ambit of the expression “goods” as defined under section 2(d) thereof for getting the benefit of reduced rate of tax under section 8 of the CST Act. Petition disposed off.
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