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2020 (3) TMI 995

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.... W.P.(T) No. 791 of 2018 - -<br>CST, VAT & Sales Tax<br>HON&#39;BLE MR. JUSTICE H.C. MISHRA And HON&#39;BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner : M/s Sumeet Gadodia & Ranjeet Kushwaha, Advocates For the Respondent-State : Mr. Atanu Banerjee, Sr. S.C.-III. : Ms Pooja Kumari, A.C. to Sr. S.C.-III. For the Respondent-HEC Ltd. : Mr. Piyush Chitresh, Advocate. ORDER Heard learned cou....

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....ven to the petitioner by the HEC Ltd., for the purchases made by it from the petitioner, the petitioner Company was saddled with the extra amount of Central Sales Tax (herein after referred to as 'CST'). 4. In W.P.(T) No. 734 of 2018, the quantum of Inter-State purchase was to the tune of Rs. 1,15,06,960.75/- of which, the differential amount of CST was assessed as Rs. 18,75,344/-, whereas in W.....

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....aragraph-9, it is stated that the respondent shall immediately issue Form-C after receipt of the same from the Department of Commercial Taxes, as the respondent had procured the raw materials, which have been used in manufacturing / processing of goods for sale. As such, there appears to be dispute between the respondent HEC Ltd., and the respondent State Government for issuance of Form-C, but the....

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....id facts, the respondent No. 3 HEC Ltd., was directed to deposit the amount of Rs. 30,00,000/-(thirty lacs) before the Registrar General of this Court, which has since been deposited vide challan No. J-175 dated 14.9.2018, as reported by the office. 8. Since the amount of Rs. 30,00,000/-(thirty lacs) has already been deposited, which is kept in the custody of this Court, we direct the Registrar ....