TMI Blog2018 (5) TMI 1871X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - S. B. Civil Writ Petition No. 5506, 13535, 14768, 344, 506, 966, 1020, 1495, 1503, 1781, 1970, 2097, 3115, 3323, 4285, 4377, 5311, 5565, 5613, 5623, 5624, 4292, 6716, 6613/ 2018 - - - Dated:- 18-5-2018 - Hindustan Zinc Limited, South West Mining Ltd., Khetan Business Corporation Pvt. Ltd., Aroras J K Natural Marbles Limited, M/s IR Construction Co., Associated Soapstone Distributing Company Private Limited, M/s Udaipur Mineral ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The registration is granted to the petitioner company both under Section 7(1) as also under Section 7(2) of the Central Sales Tax Act, 1956 (for short the CST Act hereinafter) for the various classes of goods specified therein which includes the High Speed Diesel (for short H.S.D. hereinafter). For the purpose of running heavy equipments for open cast and underground mines besides generating electricity for running of the plant and machinery at the mines and its smelters, the petitioner company requires H.S.D. The petitioner company procures the H.S.D. from Oil companies either within the State or from other States. As per sub-section (1) and (3) of Section 8 of the CST Act, the petitioner company is entitled to procure H.S.D. at a concessional rate of 2% sales tax through interstate trade for the purpose of mining. For this purpose, the petitioner company is required to tender C form to the vendor as per Section 8(4). Section 8(4) of the CST Act reads as under :- 8 Rates of tax on sales in the course of inter-State trade or commerce. - (1) xxx xxxx to (3)xxx xxxx (4)The provisions of sub-section (1) shall not apply to an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the dispute involved in the present case is no more res integra in view of the judgment rendered by the Division Bench of the Punjab Haryana High Court in the case of Carpo Power Limited Vs. State of Haryana and others (C.W.P. No. 29437 of 2017) decided on 28.03.2018 vide which the petition challenging the refusal of the respondents to issue C forms in respect of natural gas purchased by the petitioner therein in the course of inter-state trade or commerce and used for the generation of electricity was allowed. Reply has been filed in some of the cases but since it is admitted that the issue involved in all the cases is identical, it was stated that the said reply be read for all. Learned counsel for the respondents, although, were not in a position to dispute that the said judgment is not a decision on the same issue as in the present case but submitted that some of the grounds have not been brought to the notice of the Court in the case of Carpo Power Limited (supra). In doing so, Mr. Falgun Buch, learned counsel appearing for the respondent U.O.I. submitted that vide Taxation Laws (Amendment) Act, 2017 and implementation of GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out stating that the said amendment does not affect the provisions of Section 8(3)(b) of the CST Act relating to (a) telecommunication, (b) mining, (c) generation and distribution of electricity or any other form of power. The argument so raised by the learned counsel for the respondents cannot be sustained in view of the provisions of Section 9(2) of the GST Act as referred above. Thus, any clarification in the existence of a clear Act will not supercede the provisions of the same. While dealing with the similar provisions, the Division Bench of the Punjab Haryana High Court in the case of Carpo Power Limited (supra) decided the issue in hand as under :- 16. After implementation of the GST Act with effect from 01.07.2017, the definition of `goods' under the CST Act was amended. The amended definition of `goods' now covers only six items. What is important is that natural gas is one of them. 17.The definition of `goods' in section 2 (52) of the CGST Act is very wide. It includes every kind of movable property, excluding money and securities but including actionable claims, growing crops, grass and things attached to or formi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods for sale, in the tele-communications network or mining or in generation or distribution of electricity or any other form of power would qualify the purchaser for registration under Section 7 (2) of the CST Act. Section 7 (2) does not stipulate that only a dealer liable to pay tax under the sales tax law of the appropriate State in respect of any particular goods is entitled to apply for registration. Nor does section 7 (2) stipulate that an application for registration can be made or `C' Form can be issued only in respect of the sale of the same goods prescribed in the course of an inter-state sale. A dealer liable to pay tax under the sales tax law of the appropriate State in respect of any goods would be covered by Section 7 (2) of the Act. 27.There is another aspect of the matter that the registration certificate given to the petitioner under the CST Act till date has not been cancelled. As per Section 7 (4) of the CST Act, the registration certificate granted has to be amended or cancelled. The said provisions have not been invoked. 28.In these circumstances, the writ petition is allowed. It is held that the respondents are liable to issue `C' For ..... X X X X Extracts X X X X X X X X Extracts X X X X
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