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2018 (5) TMI 1871 - HC - VAT and Sales TaxNon-issuance of ‘C’ form for various quarters of the year 2017-18 - concessional rate of tax on H.S.D. - Section 8(4) of the CST Act - HELD THAT:- In the present case, it is the H.S.D. and it is included in the amended definition of ‘goods’ and no notification under the above provisions of Section 9(2) in case of H.S.D. has been issued till date. In the present case, the Parliament has retained high speed diesel along with petroleum crude, motor spirit, natural gas, aviation turbine fuel and alcoholic liquor for human consumption crude which have been specifically mentioned in Section 9 of the GST Act while defining the ‘goods’. Besides, the registration under Section 7(2) of the Act is still valid and has not been cancelled and can be cancelled only within the parameters of Section 4 of the CST Act. This Court in the case of CARPO POWER LIMITED VERSUS STATE OF HARYANA AND OTHERS [2018 (4) TMI 146 - PUNJAB AND HARYANA HIGH COURT] finds that it is obligatory duty of the respondents to issue ‘C’ form to the petitioner – company and any failure on the part of the respondents to do so is without any authority of law. It is held that the respondents are liable to issue `C' Forms in respect of the High Speed Diesel procured for mining purposes through interstate trade. In the event of the petitioners having had to pay any amount on account of the respondents wrongful refusal to issue `C' Forms the petitioners shall be entitled to refund and/or adjustment of the same from the concerned authorities who collected the excess tax. - Petition allowed.
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