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TMI Blog2023 (11) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... e records in letter No.PP1/13136/2020, dated 30.03.2022 issued by the 1st respondent and to and quash the same as arbitrary and illegal and further to direct the 1st respondent to allow the petitioner to issue/generate the 1st respondent to allow the petitioner to generate Form "C" declaration under the Central Sales Tax Act, 1956 for their purchase of Extra Neutral Alcohol (ENA) effected from outside the State of Tamil Nadu. 2. The case of the petitioner is that they are engaged in manufacture of Alcoholic Liquor in their factory at Vazhudareddy Village, Villupuram. The primary input required for manufacture of Alcoholic Liquor is Extra Neutral Alcohol (ENA). It is the contention of the petitioner that they have procured ENA from various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of India or the States. However, in all these meetings, the GST Council could not take a final decision on the issue and the Council decided to defer the decision and concluded that status quo should continue. Therefore, he contended that in these circumstances, the respondent department should not decline to issue of Form 'C', since the petitioner is required to prove that the declaration in Form 'C' has been furnished to the selling dealers in terms of Section 8 of the CST Act, 1956 and on failure to do so, the petitioner would face penal consequences. 3(ii) The learned counsel further contended that in the case of an inter state sale, even before determining whether the buyer has issued Form 'C' declaration cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been taken by the GST Council, i.e. till the date of filing of the writ petition, either to include or exclude the ENA from the purview of GST. He also concurred with the submission of the learned counsel for the petitioner with regard to the stand of the Government of Tamilnadu expressed by the Member of the State, in its 43rd GST Council Meeting held on 28.05.2021 which is recorded in the Minutes of the Meeting in Clause 17.15 wherein the Member of the Tamil Nadu State expressed that "if ENA was kept outside the purview of GST, the State will lose. However, it is stated that in solidarity with fellow states and for state's rights, they would prefer that it was kept out of GST and left to states". Therefore, the stand of the State is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CST Act and their assessment have been pending for the reason that they have not furnished Form 'C' by the petitioner due to the reason that the respondents have blocked the portal. As contended by the learned Additional Advocate General, the fact remains that no decision has been taken by the GST Council with regard to whether ENA has to be included in the CST regime or excluded. All the States have been consistently following CST and taxes also been paid accordingly. 8. In view of the fact that in the recent 52nd GST Council Meeting held on 07.10.2023, a decision was taken to keep the ENA used for manufacture of alcoholic liquor for human consumption to keep the same outside the purview of GST, this Court is of the considere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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