Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1360 - HC - VAT and Sales TaxMining Services - C-Forms - concession for the HSD - whether “quarrying” can act as “mining”? - benefits under Section 8 of the CST Act - whether the fuel it uses for its machinery and vehicles qualifies for that benefit? Held that:- The Court analysed, among other things, Section 8 of the CST Act. It has held that the "locomotives and motor-vehicles" are used by the petitioner “after the mining operations were concluded and before the manufacturing process commenced,” and also to carry the finished products. The Company uses HSD oil as its fuel in its quarrying operations. With that fuel it runs its machinery and also its motor vehicles - In Indian Copper Corporation Ltd. [1964 (10) TMI 41 - SUPREME COURT OF INDIA], the Supreme Court has discussed thread bear the legislative nuances of Section 8, especially Section 8(3)(b), of the CST Act - Their Lordships have held that if a dealer is engaged both in mining operations and the manufacturing process-the two processes being interdependent-it would be impossible to exclude vehicles used for removing the mined (here'quarried') material from the place of operation to other places. Petition allowed - the respondents is directed to permit the petitioner Company to have access to the on-line facility- KVATIS- so it can download the necessary C-forms - petition disposed off.
|