TAPAN BHANJA - SARTHAC

TAPAN BHANJA Chamber : Advocate

6, K.S. Roy Road, 3rd Floor, Nigh Court, Calcutta

Kolkata - 700 001 Mobile: 9674280298

Date: 26.02.2021

To 1. The Learned Government Pleader,

High Court, Calcutta

2. Reliance Industries Ltd. Godrej Waterside, Tower-I1, 17th & 18th Floor, Block-DP, Salt Lake, Sector-V, Kolkata, Pin- 700091.

Ref : WPA. No. 5866 of 2021 M/s. Ambey Mining Pvt. Ltd. & Anr.

... Petitioners Vs

The State of West Bengal & Ors. .... Respondents

Sir,

Please find enclosed copy of the Writ Application along with all

annexures, which has been filed in the Central Filing Section of the Honble

High Court at Calcutta on 25.02.2021 and the same will appear before the

Honble Justice Arindam Mukherjee on 03.03.2021or so soon thereafter as

and when the business of the Honble Court will permit.

This is for your information record necessary steps.

Thanking you,

Enclo. : As above.

Yours Sincerely,

riCri fil1(71 Advocate -

DISTRICT : KOLKATA

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE

W.P.A. NO. 5g66 OF 2021

In the matter of :

An application under Article 226 of

the Constitution of India:

Subject Matter relating to :

Group IV, Head L

of the Classification List.

CAUSE TITLE

Ambey Mining Private Ltd and anr.

... Petitioners

-Versus-

The State of West Bengal & ors.

... Respondents

Advocate-on-Record

cry (2. TAPAN BHANJA Advocate High Court at Calcutta 6, K.S.Roy Road, Third floor Kolkata-700 001 Mobile No. 9674280298

14

DISTRICT : KOLKATA

IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE W.P. A NO. 536.6 (W) OF 2021

In the matter of : An application under Article 226 of the Constitution of India:

And In the matter of : M/s.Ambey Mining Private Ltd & Anr

... Petitioners -Versus-

The State of West Bengal & ors. ... Respondents

INDEX

SI. No.

Description of documents. Annexure Page

1. List of dates I-VII 2. Questions of Law VIII-XII . 3. Writ Petition with Affidavit 1 - 46-7 4. Xerox copy of Registration Certificate of the

Petitioner. I 55 P-1

-1 - 5. Xerox copy of the Circular contained in Memo

No. 3750 dated 11.10.2017 issued by the State of Jharkhand.

P-2 SI - s 9-

6. Web copy of the Interim Order dated 17th May, 2018.

P-3 Sa-61 7. Sample copy of Provisional Credit Note/Credit

Note. P-4

C / - 71 I 8. Sample copies of Form 'C' obtained from the

State of Jharkhand in favour of Respondent- BPCL.

P-5 series :13-- -a.a

9. Web copy of the Judgment and order dated 28.08.2019 passed by Hon' ble Jharkhand High Court in W.P.(T) No. 6048 of 2017 and analogous cases

P-6 2s-9- 1)1

10. Web copy of the Order passed in Civil Review , No. 09 of 2020. 1 )1

P-7 2-0 -

11. Copy of the Assessment Order dated 30.06.2020 along with Demand Notice in Form 4V

P-8 128 ^ I ?)3

IX

11. Copy of the Assessment Order dated 30,06.2020 along with Demand Notice in Form 4V

P-8

12. Web copy of the Order dated 28.03.2018 passed by the High Court of Punjab and Haryana in the case of Capro Power Ltd. Vs. State of Haryana and ors.

P-9

af—Iti-}

13. Web copy of the order dated 13.08.2018 passed in Special Leave to Appeal (C) No. 20572 of 2018.

P-10 r 4 8

14. Web copy of the order dated 18.05.2018 passed by Hon'ble Rajasthan High Court.

P-11 1\19- (41 15. Web copy of the order dated 18.12.2019 passed

by Hon'ble High Court of Gujarat at Ahmedabad P-12

1C2- 44g 16. A copy of the Office Memorandum dated r

November, 2017. ('r /17.

P-13

P-14 1 all A copy of the Letter dated 1" November, 2018 issued by Govt. of India, Ministry of Finance.

18. A copy of relevant extract of the Finance Bill, 2021.

P-15 l al - I VI

19. Xerox copy of the representation filed by the Petitioner before Respondent No.2. dated 11.01.2021

P-16 r gi

DISTRICT . KOLKATA



APPELLATE SIDE

W.P.A NO.5“6 OF 2021

In the matter of :

An application under Article 226 of the

Constitution of India:

And

In the matter of :

M/s.Ambey Mining Private Ltd & Ann

... Petitioners

-Versus-


... Respondents

LIST OF DATES

21.12.1956 The Union of India has the exclusive power under Entry 84 of

List-I of the Constitution of India to levy duty of excise on

manufacture of goods and also has the power to levy tax on sales

of goods in the course of inter-state trade (inter-state sales) under

Entry 92A of List-1 of the Seventh Schedule to the Constitution.

Service Tax was levied in exercise of power under Entry 97 of

List-I. The States had the exclusive power to tax sales or

purchases within the State under Entry 54 of List-II.

iI

The Parliament, accordingly, enacted the Central Sales Tax Act,

1956. Section 2(d) thereof defines the term "goods" to include all

movable property except newspaper, stocks and shares. Section

6 is the charging Section. Section 8 provides for the rate of tax.

Under Section 8(1), if the sale is made to a registered dealer in

the course of inter-state sale of a class of goods mentioned in

Section 8(3), then there is a concessional rate of tax. A perusal of

Section 8(3)(b) would indicate that the class of goods which a

purchasing dealer is permitted to buy at a concessional rate

should be for either re-sale or use in the manufacture of other

goods or for use in telecommunications or mining or generation

of electricity.Registration of a dealer is provided for in Section-7.

Section 7(1) provides for compulsory registration where there is

liability under the C.S.T. Act, 1956. Section 7(2) provides for

optional registration where either a dealer is liable to pay Sales

Tax under the Sales Tax Law of an appropriate State or where he

is carrying on business.

The Petitioner got itself registered under the C.S.T. Act, 1956 in

the State of Jharkhand for Mining. H.S.D. was one of the goods

it was entitled to purchase at concessional rate. The certificate of

registration has been validated from time to time and is live and

continuing .

08.09.2016 The Constitution (101st Amendment) Act, 2016 was passed.

Article 246A and 279-A(5), which are relevant, now provide a

concurrent power to both Parliament and the States to make

laws with respect to Goods and Services Tax on the event of

supply. However, the Parliament has the exclusive power to tax

Goods or Services in the course of inter-state trade.

[11

However, six categories of Goods, including H.S.D. and Petrol

were left out from the GST regime for the time being. All other

Goods are now part of the GST regime.

05.05.2017 By the Taxation Laws (Amendment) Act, 2017, under Section

13(9)(b), the definition of 'Goods' in the C.S.T. Act was

amended to confine it to only six categories of Goods in line

with the above Constitutional Amendment. Similar Amendments

were carried out under the respective VAT Acts of the State.

01.07.2017 The Central Goods and Services Tax Act, 2017 as well as the

Jharkhand Goods and Services Tax Act were notified. Section 7

of these Acts contemplates a Tax on supply. Supply is deemed

to include a 'sale of goods'.

11.10.2017 State of Jharkhand issued a Circularproviding, inter alia, that in

view of the changed scenario, all registrations under the C.S.T.,

Act, ipso fact, stand nullified, in view of the fact that assesses are

no longer liable to pay tax under the Jharkhand VAT Act.

07.11.2017 Govt. of India, through the Ministry of Finance, issued an Office

Memorandum restricting the interpretation of the term 'Goods'

as amended vide Section 2(d) of the C.S.T. Act and has clarified

that purchase of H.S.D. would not be available at concessional

rate to a dealer.

17.05.2018 Hon'ble High Court of Jharkhand passed interim order directing

for issuance of Form 'C' during pendency of the writ

applications. In view of the said interim order, supply of H.S.D.

at concessional rate was resumed by the Oil Companies.

01.11.2018 Govt. of India, through Finance Department, subsequently,

issued directions to all the States/Union Territories to follow the

decision of the Hon'ble Punjab and Haryana High Court.

IV

28.08.2019

17.10.2020

Ultimately, the Hon'ble High Court of Jharkhand, vide its

Judgment and order dated 28.08.2019 passed in W.P.(T) No.

6048 of 2017 and analogous cases, was pleased to quash the

Circular dated 11.10.2017 issued by the State of Jharkhand.

Against said Judgment, BPCL filed Review application before

the Hon'ble High Court of Jharkhand.

Review application filed by BPCL was dismissed by the Hon'ble

High Court of Jharkhand and liberty was given to BPCL as well

as writ petitioners, including the present Petitioner, to take steps

in accordance with law to claim refund from the authorities of

West Bengal.

30.06.2020 Petitioner was communicated a copy of the Order of Assessment

passed by Respondent No.3 for the period 01.04.2017 to

31.03.2018, wherein, despite the fact that BPCL submitted

Declaration Form `C" furnished by the Petitioner to the

authority of the State of West Bengal, said Form 'C' was not

accepted by the authority of the State of West Bengal and, thus,

consequentially, excess tax realized and deposited by BPCL to

the State of West Bengal was not ordered to be refitnded by the

authorities of the State of West Bengal.

28.03.2018 High Court of Punjab and Haryana , in the case of Capro Power Ltd. Vs. State of Haryana & on. passed order for refund of

differential tax, which has been realized by the Oil Companies.

13.08.2018 Hon'ble Supreme Court dismissed the Special Leave to Appeal,

wherein the decision of the Hon'ble High Court of Punjab and

Haryana was challenged.

VII

'V

18.05.2018

Hon'ble Rajasthan High Court quashed similar Circular issued

by the State of Rajasthan and, while quashing the said Circular,

ordered for refund of the differential tax which was realized on

account of purchase of H.S.D. at full rate of tax.

18.12.2019 Hon'ble High Court of Gujarat was pleased to allow the writ

application filed by J.K. Cement Ltd. and directed the authorities

of the State of Gujarat to directly grant refund to the purchaser as

the seller has already deposited the tax with the State authorities.

11.01.2021 Petitioner filed representation before Respondent No.2 claiming

refund of the differential tax directly from the State of West

Bengal, but, in spite of filing of said representation, till today, no

order has been passed by the Respondent-State of West Bengal.

2021 Recently, in the Finance Bill, 2021, an amendment has been

sought to be introduced and the earlier provision of Section

8(3)(d) of the C.S.T. Act is sought to be substituted vide Section

141 of the Finance B 11, 2021.

Hence, the present Writ Petition

DISTRICT KOLKATA



APPELLATE SIDE

W.P. A NO.526,8 OF 2021

In the matter of :



And

In the matter of :

M/s.Ambey Mining Private Ltd & anr..

Petitioners

-Versus-


... Respondents

QUESTIONS OF LAW

1. Whether the impugned order dated 29.06.2020, to the extent the claim of refund in respect of differential tax realized by Respondent-Reliance Industries from Petitioner No.1 and paid by Reliance Industries to the State of West Bengal has been rejected, is neither sustainable in law nor on facts and the same is liable to be quashed/set aside?

II. Whether Petitioner No. 1 is directly aggrieved by the Assessment Order dated 29.06.2020 passed in the case of Respondent-Reliance Industries, as due to non-acceptance of statutory Form 'C' by the authority of the State of West Bengal, claim of refund of differential tax has been denied to the Petitioner?

Ill. Whether Petitioner No.1 is legally entitled for refund of the amount of Rs. 4,88,63,067/- being the amount of differential tax realized from the Petitioner by Respondent-Reliance Industries and deposited with the State of West Bengal

VI

VII

in respect of purchase of H.S.D, which the Petitioner is, admittedly, under law'', entitled to purchase at concessional rate?

IV. Whether the reasoning given in the Assessment Order, on the face of it, is not tenable in the eye of law and is contrary to the provisions of the C.S.T. Act?

V. Whether Petitioner No.I was, admittedly, entitled to purchase H.S.D. at concessional rate in terms of Section 8(3) read with Section 8(4) of the C.S.T. Act and, thus, the excess amount realized from the Petitioner at full rate of tax by Respondent-Reliance Industries in the compelling circumstances, and.

deposited with the State of West Bengal, is liable to be refunded to the Petitioner?

VI. Whether non-acceptance of Form 'C' and/or denial of claim of refund of differential tax amount by the authority of the State of West Bengal is contrary to the Judgment and order dated 28.08.2019 passed by the Hon'ble Jharkhand High Court, wherein the Hon'ble Jharkhand High Court has recognized the right of the Petitioner to claim refund of differential tax and it was specifically ordered that the Petitioner shall be refunded differential tax which was realized due to issuance of Circular dated 11.20.2017 by the State of Jharkhand?

VII. Whether the issue for entitlement of claim of the Petitioner for refund of the

differential tax, which was realized and deposited by Respondent-Reliance Industries to the State of West Bengal, is no longer res Integra, as the Hon'ble

Division Bench of the Hon'ble Jharkhand High Court has held that the Petitioner is entitled for refund of the differential tax amount?

FIE' /*

DISTRICT K• • ' *Ct

INT-c

T AT CALCUTTA


APPELLATE SIDE

W.P. A. NO. 5-866 OF 2021

05P

ff

In the matter of :

An application under Article 226 of

the Constitution of India:

-AND-

In the matter of :

1. AMBEY MINING PRIVATE LIMITED,

Company registered under • the

Companies Act, 1956), having its

registered office at 8, A.J.C. Bose

Road, Circular Court, 9lb Floor,

Kolkata-700 017 (West Bengal).

2. Shyam Lal Naik, aged about 50

Years, son of Late Rabi Narayan

Naik, resident of 63,Aswini Nagar,

P.O-Regent Park, Jadavpur Police

Station , Kolkata-700040.

Petitioners

litirge:INDIA

' Nat.

2

it

The State of West Bengal, through its

Secretary, Department of Finance,

Government of West Bengals, having

its office at Nabanna (14th Floor), 325,

Sarat Chatterjee Road, Shibpur,

Howrah-711I022.

2. CoMmissioner of Commercial

Taxes, West Bengal, having its office

at 14, Beliaghata Road, Kolkata- 700

015.

3. Joint Commissioner, Commercial

Taxes, Large Taxpayer Unit, Govt. of

West Bengal, having its office at 14,

Beliaghata Road, Kolkata-700 015.

4. Reliance Industries Ltd., through its

Regional Head, having its office at

Godrej Waterside, Tower-II, 17"

18 h̀ Floor, Block-DP, Salt Lake,

Sector-V, Kolkata, PIN 700091.

1.

.... Respondents

To,

The Hon'ble Thottathil B. Radhakrishnan, the Chief Justice and His

companion Justices of the said Hon'ble Court.

The humble petition on behalf of the

petitioners, above-named,

Most Respectfully Sheweth:-

I. Your Petitioner No.1 is a company registered under the

Companies Act, 1956 and its Directors are citizens of India and,

thus, entitled to their constitutional and/or statutory. rights.

2. Your Petitioner No.2 is a citizen of India and is working as

Senior Manager of Petitioner No.1-company, Your Petitioner

No.2 is highly interested in the business.

3. Your Petitioners, in the instant writ petition, is challenging the

Assessment Order dated 29.06.2020 passed by Respondent No.3

in respect of assessment proceedings pertaining to Reliance

Industries Ltd. (hereinafter referred to as 'Reliance Industries'

3

4

for short), to the extent the claim of refund in respect of

differential tax realized by Respondent-Reliance Industries Ltd.

(hereinafter referred to as 'Reliance Industries' for short) from

the Petitioner and paid by Reliance Industries to the State of West

Bengal, has been rejected despite the fact that Respondent-

Reliance Industries already submitted Form 'C' in respect of the

said transactions and even issued Provisional Credit Notes in

favour of the Petitioner No.1-company (hereinafter referred to as

`Petitioner' for short). Your Petitioner is further prayMg for a

Writ of Mandamus directing the Respondent-State of West

Bengal to refund the amount of Rs. 4,88,63,067/- , being the

amount of differential tax realized from the Petitioner by

Respondent-Reliance Industries and deposited with the State of

West Bengal in respect of purchase of H.S.D.

4. Your Petitioners state that the Petitioner is engaged in the

business of Mining and is carrying out the said business across

various States of the country, including the State of Jharkhand.

The present issue relates to the purchase of H.S.D.by the

Petitioner-company in respect of its mining operations pertaining

5

to the State of Jharkhand, wherein the Petitioner was, admittedly

registered under the Jharkhand Value Added Tax Act, 2005 and

also under the Central Sales Tax Act, 1956 (hereinafter referred

to as `C.S.T. Act' for short).

A copy of the Registration Certificate granted under the

C.S.T. Act, in respect of its mining operation in the State of

Jharkhand, is annexed hereto and marked as Annexure `13- I '

5. Your Petitioners categorically state that under the Certificate of

Registration of your Petitioner under the C.S.T. Act, the

Petitioner was entitled to purchase H.S.D. at concessional rate for

its use in mining, and, the Petitioner was regularly executing

contracts in the State of Jharkhand pertaining to mining, for

which it purchased H.S.D. at concessional rate from the Oil

Companies, situated in the State of West Bengal, including

Indian Oil Corporation Ltd., Bharat Petroleum Corporation Ltd.

and Reliance Industries Ltd. The present writ application pertains

to purchase of H.S.D. by the Petitioner from Respondent-

Reliance Industries, details of which are mentioned hereinafter in

subsequent paragraphs.

6

6. Your Petitioners state that the Petitioner was regularly purchasing

H.S.D. from Respondent-Reliance Industries, which was supplied

to the Petitioner by way of inter-State transaction from the State

of West Bengal to the State of Sharkhand and said purchases were

made by the Petitioner at concessional rate in terms of Sections

8(1) and 8(3) of the C.S.T. Act, and, there was absolutely no

dispute in respect of the said fact.

7. Your Petitioners state that in terms of the provisions of the C.S.T.

Act and the corresponding C.S.T. Rules, 1957, the Petitioner, in

respect of its purchases made at concessional rate, was required

to submit statutory Form 'C' to Respondent-Reliance Industries

and, in turn, the said statutory Form 'C' was deposited with the

Assessing Authority of Respondent-Reliance Industries for

completing the transaction of sale of H.S.D. at concessional rate

to the Petitioner.

8. However, your Petitioners state and submit that with effect from

1st July, 2017, Goods and Service Tax regime was implemented

in the country of India and various Taxes like Value Added Tax,

Excise Duty, Service Tax etc. were subsumed under GST regime.

9. Your Petitioners state that due to implementation of GST Regime

in India, an amendment was also brought to the provision of CST

Act, 1956, whereby clause (d) of Section-2 of the CST Act, 1956,

which contained the definition of 'goods', was amended by the

Taxation Laws (Amendment) Act, 2017 and the 'goods' defined

under Section 2(d) was confined to the following six goods only,

namely;

(1) Petroleum Crude;

(2) High Speed Diesel ( HSD);

(3) Motor Spirit( commonly known as Petrol)

(4) Natural Gases,

(5) Aviation Turbine Fuel and

(6) Alcoholic Liquor for human consumption.

10.Your Petitioners state that aforesaid amendment carried out in the

definition of 'goods' under Section- 2(d) of the CST Act, 1956

resulted into varied interpretation being adopted by one or other

State Governments with respect to eligibility of a manufacturing

or mining dealer to purchase specified goods at concessional

rates under Section- 8(1) read with Section- 8(3)(b) of the CST

Act, 1956.

8

11 Your Petitioners state that even the State of Jharkhand issued

Circular contained in Memo No. 3750 dated 11.10.2017

primarily declaring, inter-alia, that a dealer who is not dealingin

trading of the goods defined under the amended Section- 2(d) of

the CST Act, 1956 would not be entitled to be registered under

the provision of JVAT Act and CST Act, 1956.

A copy of the Circular contained in Memo No. 3750 dated

11.10.2017 issued by the State of Jharkhand is annexed hereto

and marked as Annexure "P.2".

12. Your Petitioners state that net effect of the circular dated

11.10.2017 was that the Dealer who was already registered under

the provision of CST Act, 1956 and were entitled to purchase

`goods' at concessional rate including above mentioned six goods

as defined in the amended Section- 2(d) of the CST Act, were

being denied purchase of goods at concessional rate, if the said

goods were used by the said dealer in the manufacturing and

processing of goods for sale including for use in mining, and

benefit of concessional purchase was, thus, confined to only such

9

dealers who were purchasing the above referred six goods for

resale.

13. Your Petitioners state that after issuance of the aforesaid Circular

dated 11.10.2017, respective Oil Companies including Reliance

Industries stopped supplying H.S.D.at concessional rate by way

of inter-State sales to the dealers situated within the State of

Jharkhand.

14. Your Petitioners state that said Circular dated 11.10.2017 issued

by the State of.lharkhand was completely contrary to the mandate

of the provision of the CST Act, 1956 and said Circular was

challenged by several Companies before the Hon'ble High Court

of Jharkhand at Ranchi.

15. Your Petitioners state that the Petitioner also filed writ petition

before the Hon'ble High Court of Jharkhand W.P.(T) No. 7107,

inter alia, challenging the said Circular dated 11.10.2017.

16. Your Petitioners state that the several writ petitions including the

aforesaid writ petition filed by the Petitioner were taken up for

consideration by the Hon'ble High Court of Jharkhand on various

10

dates, and, the Hon'ble Jharkhand High Court, vide its order

dated 17111 May, 2018 passed in W.P.(T) 6048 OF 2017 and

analogous cases, including the writ application filed by the

Petitioner, was pleased to pass an interim order directing for

issuance of Form 'C' during pendency of the writ applications.

A copy of the Interim Order dated 17th May, 2018 is annexed

hereto and marked as Annexure

17. Your Petitioners state that in view of the Interim . Order passed by

the Hon'ble High Court of Jharkhand dated 17.05.2018, supply of

H.S.D at concessional rate was resumed by the Oil Companies,

but there was no uniform resumption of supply of H.S.D Oil to

all the dealers at concessional rate by the Oil Companies and

one or other conditions were being imposed by the Oil

Companies for resumption of supply at concessional rate.

18. Your Petitioners state that after implementation of the G.S.T.

regime, due to widespread confusion regarding entitlement to

purchase H.S.D. at concessional rate, including issuance of

Circular dated 11.10.2017 issued by the State of Jharkhand,

Respondent-Reliance Industries supplied H.S.D. Oil to the

Petitioner by charging full rate of tax instead of concessional rate

of tax, despite the fact that Petitioner was entitled to purchase

H.S.D. at concessional rate.

19. Your Petitioners state that after the interim order was passed by

the Hon'ble High Court of Jharkhand, your Petitioner approached

the Respondent-Reliance Industries to issue Credit Notes to the

Petitioner pertaining to differential tax realized from the

Petitioner in respect of supply of H.S.D., which was supplied at

full rate instead of concessional rate, in order to enable the

Petitioner to obtain statutory Form 'C' for the aforesaid

intervening period. Pursuant to the request made by the

Petitioner, Respondent-Reliance Industries even issued

Provisional Credit Notes/Credit Notes in favour of the Petitioner

in respect of differential tax pertaining to its above-mentioned

four business establishments in the State of Jharkhand. Your

Petitioner has been advised to annex sample copy of Provisional

Credit Note/Credit Note issued by Respondent-Reliance

Industries in favour of the Petitioner.

12

Sample copy of Provisional Credit Notes/Credit Notes are

annexed hereto and collectively marked as Annexure `P-4'.

20. Your Petitioners state that from bare perusal of the Provisional

Credit Note/Credit Note issued to the Petitioner by Respondent-

Reliance Industries, it would be evident that. Respondent-

Reliance Industries, in the said Credit Note, has specifically

stated that the Credit Notes were issued in favour of the

Petitioner in terms of the interim order passed by the Hon ble

High Court of Jharkhand in order to enable the Petitioner to

obtain Fonn 'C' and, further, it was stated that Respondent-

Reliance Industries supplied H.S.D. to the Petitioner at full tax

basis and the said amount has been deposited with the Sales Fax

authorities of the State of West Bengal. In the said Credit Note, it

was also mentioned that after Form 'C' for the intervening period

is supplied to Respondent-Reliance Industries, the same would be

submitted before the Sales Tax authorities of the State of West

Bengal at the time of assessment and, on acceptance of said Fon

`C', benefit of differential tax credit would be passed on to the

Petitioner.

13

21. Your Petitioners state that pursuant to issuance of aforesaid

Credit Notes by Respondent-Reliance Industries in favour of the

Petitioner, the Petitioner applied for statutory Form 'C' before the

authorities of the State of Jharkhand and subsequent to the said

application filed by the Petitioner, the Petitioner has been issued

statutory Form `C' for the entire intervening period, during

which, the Petitioner was compelled, for no fault of its own, to

purchase H.S.D. at full rate of tax. The Petitioners have been

advised to annex copies of Form 'C' obtained from the State of

Jharkhand in favour of the Respondent-Reliance Industries.

Copies of Form `C' obtained from the State of Jharkhand

in favour of Respondent-Reliance Industries are annexed hereto

and collectively marked as Annexure P-5 series'.

22. Your Petitioners, at this stage, categorically state herein that for

the period, during which the Petitioner was compelled to

purchase H.S.D. at full rate of tax, for no fault of its own, entire

Form 'C' for the said period have been obtained by the Petitioner

from the authorities of the State of Jharkhand and the same have

also been duly furnished by the Petitioner to Respondent-

14

Reliance Industries for depositing the same with the authorities of

the State of West Bengal.

23. Your Petitioners state that, in the meantime, the Hon'ble High

Court of Jharkhand, ultimately, vide its Judgment and order dated

28.08.2019 passed in W.P.(T) No. 6048 of 2017 and analogous

cases, including the case of the Petitioner being W.P.(T) No.7107

of 2017, was pleased to quash the circular dated 11.10.2017

issued by the State of Jharkhand . While quashing the circular

issued by the State of Jharkhand, vide paragraph-27 of the said

judgment, the Hon'ble Jharkhand High Court has further held as

under:-

"27.Pursuant to the interim orders passed in these

writ applications, Form-C have been issued to the

petitioners and it is an admitted case by the

learned counsel for the petitioners that provisional

credit notes have also been given to them by the

respective oil companies. We make it clear that the

provisional credit notes given to the petitioners

15

shall be given effect to, or in any case in which the

provisional credit notes have not been given, the

required refund shall always be given to the

petitioners. If the respective oil companies have

made the deposit to the State exchequer, they shall

also be entitled to claim the refund thereof."

A copy of the Judgment and order dated 28.08.2019 ,

passed by Hon'ble Jharkhand High Court in W.P.(T) No.

6048 of 2017 and analogous cases is annexed hereto and

marked as Annexure

24. Your Petitioners state that Indian Oil Corporation Ltd. (for short

ÌOCL') filed Review Application before the Hon'ble High

Court of Jharkhand against the Judgment and order dated

28.082019 passed in W.P. 6048 of 2017 and analogous cases,

primarily praying therein for modification of the impugned order

to the extent direction was given to Oil companies including

Reliance Industries to refund the differential tax which has been

16

realized from the dealers for the period when H.S.D. was

supplied to the dealers at full rate of tax.

25. Your Petitioners further state that IOCL primarily prayed for

review of the Judgment of the Hon'ble Jharkhand High Court, by

stating, inter-alia, that IOCL deposited Form "C" with the

Assessing Authority of West Bengal, but the said authority, did

not accept the said Form "C" and accordingly, IOCL was not able

to pass-on the benefit of refund as ordered by the Hon'ble High

Court of Jharkhand vide its Judgment/order dated 28.08.2019

26. Your Petitioners state that above-mentioned Review application

was taken up for consideration by the Hon'ble High Court of

Jharkhand on 17.10.2020 and the said Review Application was

dismissed by the Hon'ble High Court of Jharkhand. However,

while dismissing the said review application, the Hon'ble High

Court of Jharkhand noted, inter-alia, that the refund claimed by

Coal Companies before the authorities of West Bengal has

already been rejected and, under the said circumstance, liberty

was given to Coal Companies as well as writ petitioners. to take

17

steps in accordance with law to claim refund from the authorities

of the West Bengal.

A web copy of the Order passed in Civil Review No. 09

of 2020 is annexed hereto and marked as Annexure

27. Your Petitioners state that the petitioner has been informed by

Respondent-Reliance Industries that Sales Tax authorities of the

State of West Bengal have not accepted Form 'C', which was

submitted by the Petitioner to Respondent-Reliance Industries

and, under the said circumstances, Respondent-Reliance

Industries advised the Petitioner to proceed directly before the

appropriate authority of the State of West Bengal for refund.

28. Your Petitioners state that the Petitioner was even communicated

a copy of the order of assessment passed by Respondent No.3 for

the period 01.04.2017 to 31.03.2018, wherein despite the fact that

Respondent-Reliance Industries submitted Declaration Form 'C'

furnished by the Petitioner to the authority of the State of West

Bengal, said Foini 'C' was not accepted by the authority of the

State of West Bengal and, thus, consequentially, excess tax

18

realized and deposited by Reliance Industries to the State of West

Bengal was not ordered to be refunded by the authorities of the

State of West Bengal.

A copy of the Assessment Order dated 29.06.2020 along

with Demand Notice in Form No.4V is annexed hereto and

collectively marked as Annexure

29. From the facts mentioned hereinabove, it would be, thus, evident

that the Petitioner was compelled to purchase H.S.D. at full rate

of tax instead of concessional rate, despite the fact that Petitioner

was not at fault and, consequentially, the Petitioner Was issued

Provisional Credit Notes/Credit Notes by Respondent-Reliance

Industries and even statutory Declaration Forms 'C' were

furnished by the Petitioner to Respondent-Reliance Industries for

the period when the Petitioner was compelled to purchase H.S.D.

at full rate of tax. Thereafter, even Respondent-Reliance

Industries deposited said Forms 'C' with the authority of the

State of West Bengal, but said Forms `C' have not been accepted

by the authority of the State of West Bengal having- an effect of

denying the benefit of refund of differential tax to the Petitioner.

18

realized and deposited by Reliance Industries to the State of West

Bengal was not ordered to be refunded by the authorities of the


A copy of the Assessment Order dated 29.06.2020 along

with statutory Form 'C' is annexed hereto and collectively

marked as Annexure

29. From the facts mentioned hereinabove, it would be, thus, evident

that the Petitioner was compelled to purchase H.S.D. at full rate

of tax instead of concessional rate, despite the fact that Petitioner

was not at fault and, consequentially, the Petitioner was issued

Provisional Credit Notes/Credit Notes by Respondent-Reliance

Industries and even statutory Declaration Forms 'C' were

furnished by the Petitioner to Respondent-Reliance Industries for

the period when the Petitioner was compelled to purchase H.S,D.

at full rate of tax. Thereafter, even Respondent-Reliance

Industries deposited said Forms 'C' with the authority of the

State of West Bengal, but said Forms 'C' have not been accepted

by the authority of the State of West Bengal having an effect of

denying the benefit of refund of differential tax to the Petitioner.

19

30. Your Petitioners state that since the Petitioner is directly

aggrieved by the Assessment Order passed in the case of

Respondent-Reliance Industries, as due to non-acceptance of

statutory Forms 'C' by the authority of the State of West Bengal,

which were furnished by the Petitioner to Reliance Industries

and, in turn, deposited by Reliance Industries, the Petitioner is

preferring the instant writ application for quashing/setting aside

the Order of Assessment dated 29th June, 2020 (Annexure P-8), to

the extent in the said order, in substance, benefit of refund of

differential tax in favour of the Petitioner has been denied.

31. Your Petitioners state that from bare perusal of the aforesaid

Assessment Order dated 29th June, 2020, it would be evident that

additional Form 'C' produced by Reliance Industries has been

denied by primarily recording, inter alia, that Reliance Industries

has charged, collected and deposited C.S.T. at full rate and. has

shown the transaction of sale under Section 8(2) of the C.S.T. Act

by filing its returns and even no revised return has been filed by

Respondent-Reliance Industries. Further, in the said Assessment

Order, it has been stated that since Respondent-Reliance

20

Industries has not revised and amended its Invoices charging

C.S.T. @ 2%, nor has issue Credit Note against the balance

amount of C.S.T., additional Form 'C' submitted by Respondent-

Reliance Industries cannot be accepted.

32. Your Petitioners state and submit that aforesaid reasoning given

in the aforesaid Assessment Order, on the face of it, is not tenable

in the eye of law and is contrary to the statutory provisions of the

C.S.T. Act.

33. Your Petitioners state that it is an undisputed fact that he goods

were sold by Respondent-Reliance Industries to the Petitioner by

way of inter-State movement of goods and the Petitioner, being

registered dealer, was entitled to purchase said goods at

concessional rate and even in terms of Section 8(3) read with

Section 8(4) of the C.S.T. Act, Declaration Form 'C' has been

duly furnished by the Petitioner to Respondent-Reliance

Industries, which was, in turn, deposited by Reliance Industries

with the authority of the State of West Bengal. Thus, the

Petitioner and/or Respondent-Reliance Industries have fulfilled

all conditions pertaining to concessional sale or purchase and

21

merely because, at the time of raising of Invoices, under

compelling circumstances, tax was charged at full rate, cannot be

considered as a valid ground for denying the benefit of refund to

the Petitioner of the differential tax, as, admittedly, the Petitioner

was entitled to purchase H.S.D. at concessional rate.

34. Your Petitioners state and submit that from bare perusal of the

Judgment and order dated 28.08.2019 passed by the Hon'ble

Jharkhand High Court in W.P.(T) No. 6048 of 2017 and

analogous cases (Annexure- 6), it would be evident that the

Hon'ble Jharkhand High Court, in the said order, has also

recognized the right of the Petitioner to claim refund of the

differential tax and it was specifically ordered that the Petitioner

shall be refunded the differential tax which was realized from it

due to issuance of the Circular dated 11.10.2017 issued by the

State of Jharkhand.

35. Your Petitioners state and submit that even the Hon'ble High

Court of Jharkhand, while dismissing the review application,

clearly noted, inter alia, that the refund claimed by Respondent-

Reliance Industries before the authorities of the State of West

22

Bengal was rejected and, under the said circumstances,, the

Petitioner along with Respondent-Reliance Industries were given

liberty to take steps in accordance with law to claim refund from

the authorities of the State of West Bengal.

36. Your Petitioners, at this stage, state and submit that the issue as to

whether the Petitioner is entitled to claim refund of the

differential tax, which was realized and deposited by

Respondent-Reliance Industries to the State of West Bengal, is no

longer res Integra, as the Hon'ble Division Bench of the Hon'ble

Jharkhand High Court has held that the Petitioner is entitled for

refund of the said amount. However, since Respondent-Reliance

Industries has already deposited said tax with the State of West

Bengal, refund could have been granted in favour of the

Petitioner by Respondent-Reliance Industries after having

received the said amount of refund from the State of West

Bengal.

37. Your Petitioners reiterate that since the impugned Assessment

Order dated 30' June, 2020 has a direct and immediate bearing

on the claim of refund of the Petitioner and, in substance, denies

23

the right of refund of the Petitioner of differential tax, the

Petitioner is entitled to maintain the instant writ application

before this Hon'ble Court challenging the said Assessment Order,

with a consequential direction to the Respondent-State of West

Bengal to accept statutory Form 'C' furnished by the Petitioner in

respect of its inter-State transaction and to, consequentially,

refund the differential tax realized and deposited with the State of

West Bengal by Respondent-Reliance Industries.

38. Your Petitioners state that the Petitioner has no alternative

remedy of preferring an Appeal against the Assessment Order

dated 30th June, 2020, as under the provisions of Section 9(2) of

the C.S.T. Act read with the provisions of Appeal under Section

79 of the West Bengal Sales Tax Act, 1994, it is only a dealer

registered with the Respondent-State of West Bengal, which can

prefer Appeal against an Assessment Order. Under the said

circumstances, the Petitioner has only remedy to approach

directly before this Hon'ble Court for claiming refund of

differential tax realized from the Petitioner for no fault of the

Petitioner.

24

39. Your Petitioners, at this stage, state that the present issue has

been decided by several Hon'ble High Courts including the High

Court of Punjab and Haryana in the case of Carpo Power

Limited Vs. State of Haryana and Others and in the said writ

application, while adjudicating the issue, the Hon'ble High Court

of Punjab and Haryana further ordered for refund of the

differential tax which has been realized by the Oil Companies

A copy of the Order dated 28.03.2018 passed by the High

Court of Punjab and Haryana in the case of Capro Power Ltd. Vs.

State of Haryana and ors. is annexed hereto and marked as

Annexure `P-9'.

40. Your Petitioners further state that said decision of the Hon'ble

High Court of Punjab and Haryana was challenged before the

Hon'ble Apex Court in Special Leave to Appeal, and, the said

Special Leave to Appeal (C) No.20572 of 2018 was dismissed

by the Hon'ble Supreme Court vide order dated 13.08.2018.

25

A copy of the order dated 13.08.2018 passed in Special

Leave to Appeal (C) No. 20572 of 2018 is annexed hereto and

marked as Annexure

41. Your Petitioners further state that, similarly, the Hon'ble

Rajasthan High Court vide its judgment and order dated

18.05.2018, quashed the similar circular issued by the State of

Rajasthan and, while quashing the said circular, further ordered

for refund of the differential tax which was realized on account

of purchase of H.S.D. at full rate of tax.

A copy of the order dated 18.05.2018 passed by Hon'ble

Rajasthan High Court is annexed hereto and marked as Annexure

`P- 11'.

42. Your Petitioners, at this stage, most humbly state and submit that

pursuant to the Judgment and order passed by Hon'ble Rajasthan

High Court, one J.K. Cement Ltd approached the Hon'ble High

Court of Gujrat at Ahmedabad by filing writ application claiming

direct refund of tax which was collected from the said Company-

J.K. Cement Ltd by its seller and deposited with the authorities of

26

the State of Gujarat. In the said writ petition it was primarily

contended, inter-alia, that said Company- J.K. Cement Ltd was

entitled under law to purchase H.S.D. at concessional rate, but,

under compelling circumstances, it purchased H.S.D. by paying

full rate of tax and, thereafter, subsequently, issued Declaration

Form "C" to the seller which supplied H.S.D. at full rate of tax. It

was, thus, contended inter-alia that since, subsequently, Form

"C" was obtained by said J.K. Cement Ltd , it is entitled under

law to claim direct refund from the authorities of the State of

Gujrat as the seller-Reliance Industries Ltd had already

deposited the tax with the State of Gujrat. The Hon'ble High

Court of Gujrat at Ahmedabad, vide order dated 18.12.2019, was

pleased to allow the said writ application and directed the

authorities of the State of Gujrat to directly grant refund to the

purchaser as the seller has already deposited the tax with the

State authorities.

A copy of the order dated 18.12.2019 passed by Hon'ble

High Court of Gujarat at Ahmedabad is annexed hereto and

marked as Annexure T-12'.

27

43. Your Petitioners state that, in fact, ratio laid down by various

Hon'ble High Courts, as mentioned above, regarding eligibility to

purchase H.S.D. at concessional rate even after the amendment

carried out to the definition of 'Goods' under Section 2(d) of the

C.S.T. Act, is, in substance, being accepted by the Union of

India. In this context, it is stated that earlier the Union of India,

through the Ministry of Finance, issued an Office Memorandum

dated Th November, 2017 restricting the interpretation of the

term '"Goods" as amended vide Section 2(d) of the C.S.T. Act,

and clarified that purchase of H.S.D. would not be available at

concessional rate to a dealer engaged in manufacturing and

process of goods for sale.

A copy of the Office Memorandum dated 7th November,

2017 is annexed hereto and marked as Annexure `13-131.

44. Your Petitioners state that, however, subsequently, the

Government of India, through the Ministry of Finance, by

following the Judgment of the Hon'ble Punjab and Haryana High

Court, issued directions to all the States/Union Territories to

28

follow the decision of the Hon'ble Punjab and Haryana High

Court, vide its letter dated 1st November, 2018.

A copy of the Letter dated 1' November, 2018 issued by

Govt. of India, Ministry of Finance is annexed hereto and marked

as Annexure 'P-14'.

45. Your Petitioners state that, recently, in the Finance Bill, 2021, an

amendment has been sought to be introduced and the earlier

provision of Section 8(3)(d) of the C.S.T. Act is sought to be

substituted vide Section 141 of the Finance Bill, 2021.

A copy of relevant extract of the Finance Bill, 2021 is

annexed hereto and marked as Annexure 'P.15'.

46. Your Petitioners state that the Finance Bill, 2021, as aforesaid,

itself demonstrates that prior to incorporation of the aforesaid

proposed amendment, your Petitioner was entitled to purchase

H.S.D. at concessional rate, but was denied the said purchase for

no fault of your Petitioner and, under the said circumstances,

your Petitioner is entitled to claim refund of differential tax,

29

which has been wrongly realized from it and deposited with the


47. Your Petitioners, at this stage, state that the Petitioner even filed

a detailed representation before Respondent No.2 claiming refund

of the differential tax directly from the State of West Bengal, but

in spite of filing of said representation, till today, no order h s

been passed by the Respondent-State of West Bengal.

A copy of the representation filed by the Petitioner before

Respondent No.2 on 14.01.2021 is annexed hereto and marked as

Annexure T-16'.

48. Your Petitioners state and submit that the Petitioner is entitled for

refund of an amount of Rs, 4,88,63,067/- in respect of its

business operation in the State of Jharkhand for the period when

the Petitioner was compelled to purchase H.S.D. at full rate of

tax, despite the fact that the Petitioner was entitled, under law. to

purchase H.S.D. at concessional rate.

49. Your Petitioners further state that the Petitioner has not passed on

the burden of full rate of tax realized from it by Respondent-

30

Reliance Industries and the entire amount of differential tax has

been paid by the Petitioner at its own. Hence, the question of

principle of unjust enrichment would not be applicable in the

instant case, if the amount of differential tax paid by the

Petitioner is refunded to it.

50. In the light of the foregoing submissions, Your Petitioners submit

that the Assessment Order passed in the case of the Respondent-

Reliance Industries is liable to be quashed and set aside by this

Honible Court and, further, consequentially, direction is liable to

be issued to the Respondent-State of West Bengal to directly

refund the amount of differential tax amounting to Rs.

4,88,63,067/-, which has been realized and deposited by

Respondent-Reliance Industries into the State exchequer of the


5I. Your Petitioners, prefer this writ application on, amongst others,

the following

GROUNDS

31

For that the impugned Assessment Order dated 29th June,

2020 is neither sustainable in law nor on facts and the

same is liable to be quashed/set aside.

II For that the Petitioner s directly aggrieved by the

Assessment Order passed in the case of Respondent-

Reliance Industries, as due to non-acceptance of statutory

Form 'C' by the authority of the State of West Bengal,

claim of refund of differential tax has been denied to the

Petitioner.

III. For that the reasoning given in the Assessment Order, on

the face of it, is not tenable in the eye of law and is

contrary to the provisions of the C.S.T. Act.

IV. For that the Petitioner was, admittedly, entitled to

purchase H.S.D. at concessional rate in terms of Section

8(3) read with Section 8(4) of the C.S.T. Act and, thus,

the excess amount realized from the Petitioner at full rate

of tax by Respondent-Reliance Industries in the

32

compelling circumstances and deposited with the State of

West Bengal, is liable to be refunded to the Petitioner.

V. For that learned Assessing Officer, while passing the

impugned order, failed to take into consideration that the

Hon'ble High Court of Jharkhand, in its Judgment and

order dated 28.08.2019 passed in W.P.(T) No. 6048 of

2017 and analogous writ petitions, including the writ

petition filed by the Petitioner, has also recognized the

right of the Petitioner to claim refund of differential tax

and it was specifically ordered that the Petitioner shall be

refunded the differential tax which was realized due to

issuance of Circular dated 11.10.2017 issued by the State

of Jharkhand.

VI. For that learned Assessing Officer failed to appreciate that

it is an undisputed fact that the goods were sold by

Respondent-Reliance Industries to the Petitioner by way

of inter-State movement of goods and the Petitioner, being

registered dealer, was entitled to purchase said goods at

concessional rate and even in terms of Section 8(3) read

33

with Section 8(4) of the C.S.T. Act, Declaration Form C

has been duly furnished by the Petitioner to Respondent-

Reliance Industries, which was, in turn, deposited by

Reliance Industries with the authority of the State of West

Bengal. Thus, the Petitioner and/or Respondent-Reliance

Industries have fulfilled all conditions pertaining to

concessional sale or purchase and merely because, at the

time of raising of Invoices, under compelling

circumstances, tax was charged at full rate, cannot be

considered as a valid ground for denying the benefit of

refund to the Petitioner of the differential tax, as,

admittedly, the Petitioner was entitled to purchase H.S.D.

at concessional rate.

VII. For that learned Assessing Officer failed to appreciate that

the issue as to whether the Petitioner is entitled to claim

refund of the differential tax, which was realized and

deposited by Respondent-Reliance Industries to the State

of West Bengal, is no longer res integra, as the Hon'ble

Division Bench of the Hon'ble Jharkhand High Court has

34

held that the Petitioner is entitled for refund of the said

amount.

VIII. For that learned Assessing Officer failed to take into

consideration that the present issue has been decided by

several Hon'ble High Courts including the High Court of

Punjab and Haryana in the case of Carpo Power Limited

Vs. State of Haryana and Others and in the said writ

application, while adjudicating the issue, the Hon'ble

High Court of Punjab and Haryana further ordered for

refund of the differential tax which has been realized by

the Oil Companies.

IX. For that learned Assessing Officer also failed to take into

consideration, that, similarly, the Hon'ble Rajasthan. High

Court vide its judgment and order dated 18.05.2018,

quashed the similar circular issued by the State of

Rajasthan and, while quashing the said circular, further

ordered for refund of the differential tax which was

realized on account of purchase of H.S.D. at full rate of

tax.

35

For that pursuant to the Judgment and order passed by

Hon'ble Rajasthan High Court, one J.K. Cement Ltd.

approached the Hon'ble High Court of Gujarat at

Ahmedabad by filing writ application claiming direct

refund of tax which was collected from the said

Company- J.K. Cement Ltd by its seller and deposited

with the authorities of the State of Gujarat. In the said writ

petition it was primarily contended, inter-alia, that said

Company- J.K. Cement Ltd was entitled under law to

purchase H.S.D. at concessional rate, but, under

compelling circumstances, it purchased H.S.D. by paying

full rate of tax and, thereafter, subsequently, issued

Declaration Form "C to the seller which had supplied

H.S.D. at full rate of tax. It was, thus, contended inter-alia

that since, subsequently, Form "C" was obtained by said

J.K. Cement Ltd , it is entitled under law to claim direct

refund from the authorities of the State of Gujarat as the

seller-Reliance Industries Ltd had already deposited the

tax with the State of Gujarat. The Hon'ble High Court of

36

Gujarat at Ahmedabad, vide order dated 18.12.2019, was

pleased to allow the said writ application and directed the

authorities of the State of Gujarat to directly grant refund

to the purchaser as the seller has already deposited the tax

with the State authorities.

XI. For that since the impugned Assessment Order dated 20

June, 2020 has a direct and immediate bearing on the

claim of refund of the Petitioner and, in substance, denies

the right of refund of the Petitioner of the differential tax,

the Petitioner is entitled to maintain the instant writ

application before this Hon'ble Court challenging the said

Assessment Order, with a consequential direction to the

Respondent-State of West Bengal to accept statutory

Form 'C' furnished by the Petitioner in respect of its inter-

State transaction and to, consequentially, refund the

differential tax realized and deposited with the State of

West Bengal by Respondent-Reliance Industries

XII. For that other grounds, if any, shall be urged at the time of

hearing of this writ application.

37

52. Your Petitioner states that your Petitioner has no alternative and

efficacious remedy than to approach this Hon'ble Court for

seeking refund of the differential tax from the State of West

Bengal, as the Petitioner cannot challenge independently in

Appeal the Assessment Order passed by Respondent No.3 in the

case of Reliance Industries.

53. All the records are lying and Respondents are working for gain in

Calcutta within the Appellate Side Jurisdiction of this Hon'ble

Court and, as such, this Hon'ble Court has jurisdiction to

entertain and try this application in its Appellate Side.

54. Your Petitioners state that your Petitioners have not moved any

application either in this Hon'ble Court or before any other Court

on the self-same fact and/or cause of action which is the subject-

matter of the present writ application.

55. This application is made bona fide and for the ends of justice.

56. That balance of convenience is entirely in favour of orders being

passed, as prayed for herein.

38

In the circumstances as above, Your

Petitioners humbly pray Your Lordships for

the following orders

(a) For issuance of an appropriate writ/order/

direction, including Writ of Certiorari for

quashing/setting aside the impugned order

dated 29.06.2020 passed by Respondent No.3

in the case of Respondent-Reliance Industries

pertaining to the Assessment Year 2017-18,

to the extent submission of Additional Form

`C' by Respondent-Reliance Industries

pertaining to the Petitioner has been denied

in the Assessment Order having

consequential effect of denying the benefit of

refund of the differential tax to the Petitioner.

(b) For a Writ, in the nature of Mandamus,

directing the Respondent-State of West

Bengal to refund the amount of

Rs.4,88,63,067/-, being the amount of

39

differential tax realized from the Petitioner

by Respondent-Reliance Industries and

deposited with the State of West Bengal in

respect of purchase of H.S.D., which the

Petitioner is, admittedly, under law, entitled

to purchase at concessional rate.

(c) Rule Nisi in terms of prayer (a) and (b)

above.

(d) Such further and/or other order or orders be

passed and/or direction or directions be given

as to this Hon'ble Court may be deemed fit

and proper.

And for this Act of Kindness, Your Petitioners, as in duty bound,

shall ever pray.

For Ambey Mining Pvt. Ltd.

1-0—'n--- ---

Authorisedr l'11 ? \--

L.jc i^{ (3'-.. L._

Certify that deponent herein is duly authorized and competent to affirm the petition on behalf of the petitioners herein

a7oLa."7,7

Advocate

40

AFFIDAVIT

I, Shyam Lal Naik, son of Late Rabi Narayan Naik, aged about 50 Years, by faith-Hindu, Occupation-Service, resident of 63, Aswini Nagar, P.O-Regent Park, Jadavpur Police Station Kolkata-700040 and 8, A.J.C. Bose Road, Circular Court, 9th Floor, Kolkata-700 017 (West Bengal), do hereby solemnly affirm and say as follows:-

1. I am Senior Manager of the Petitioner no.1 and the petitioner no.2 herein, as such, well acquainted with the facts and circumstances of the case. I am authorized and/or competent to initiate proceedings, sign petitions and affirm affidavits for and on behalf of Petitioner Nos. 1 and 2 herein. I am affirming this affidavit for and on behalf of the petitioners above named.

2. The statements contained in the paragraphs 41-03 of the foregoing petition are true to my knowledge and those contained in paragraphs 4.,1til6,te),,z1/25-,z6,2J3,,25,39,E046 thereof are based on information derived by me from the records of the Petitioner-company above-named and believed by me to be true and d_ those contained in paragraphs 5+s to, tQA-1:. ‘5,n,153 21301,a'aVe my humble submissions before this Hon'ble Court.

k"--- me'-- Prepared in my office Deponent is known to me

yow &-Lor Advocate Clerk to

Advocate Solemnly affirmed before me on this The 'Aday of February, 2021.

Certify that all annexures are legible

Advocate

COMMISSIONER der„Aft tt`

torarn,sxsccoi:oar.. tl .“ uu. „ NP-Ptta

eiSn c

TISIr.i908p Y.MINING,PVT

TUN: 20.08030S91R.

THE..CENTR4L.W.4,

GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT

Ca% 4) 14,1187O)A.I.Nok

CIRCLE: West Circle (Ranch° • . •

s is is fa:day that Mis M/S AMBRY MINING-PVT LTD, Wh4sfinfincipalplaa)v of hysinestinulharkhand is aitualcci riatfnidudOcarfPloc), No •'404 4Th FILOCR)),•SHRZE.,IRARI-M'KRiSRSI4OAROEN.,Road Puree( I Lane -BARIATU ROAD, sinfociTown:Oin -RANcd•Ii, District -RANQI-11, City 7 r14,N,CHIs Post •Offibil•;12ARIAllAStatelf;JHARKHAND, Pin Code Dacca has ! tddi rtd.cdstered as a dealer under section 7(1)/7(2)•Oftlie cantral..Saleitaxteti190. • ' The business is: With effe.CHTtorso 07101.12013.. ..." • .4 • Wholly: Not Appli(Rbie ' .

Mainly:. VVorks-Conpactor

Partly; •

cia;s0)i°4‘.),Vid the alas eflheswygne whicaadto thaidayfSid

is/are as follows and d in that sub-section

(A) Class(es)fof.goods alloWed :

IThe Onaler Manufactures. processes, dOextracts mining. the following classes of goods or generates or distributes tne following form of power, namely:

Pla Refer Annexure III . flan denier's year for liTs purpose of accounts runsfrom; 1st day of April to 31st ay of March. With eddat frond o7Atiii:4c0. .::..;, . The dealer has additional pl4qtf(p) of I59).4,1 ss assta4pQrycI .. — (a)In)the'State 'ofRegistration : NoS gab

. AcIditignOlPla ‘..Th '' r

AdaNional Place

(b)In other State of Registration : Additional Places (VAT)) rn Other States

Please Refer Annexure VI Afklifidr Places (CST) in Other' states,

90e(41e)Yli y. The dealer keepswarehouses at the.fdliowlpgp)sces40,33,R(I46)1 .

fPleaseRefer:Annexurmy111 Dealer%

Deale) warehouse LocAtic, (

Pleise•Refer Annexure IX

[See wie'5(1)1 GESTIFICATB,OF REGISTRATION (AMENDED}

TIN 200003089,49 FIRM NAMEIMIS AMBEY MINING PVT LTO n r_. fificate rs valid ni 31/10/2013 until cancelled

Partly.

3

- - GOVERNMENT OF. JHARKHAND ?MIIERCIAL, 'AXE,S`, DEPARTMENT

Fon Use In the Mann acture Cr Process of Goods (or Sale

u.prohase _ . For Use In he Manufacture or Process_of Cocos for Sale,-

Purchase For Use in the MaNrfactyrq 9r PrOoess of Goads for Ste le-

jnp a' tuf Put_ Fpwse

co

• d

bars and rods, hot rolled, inregularly(Wound cods, of con or nornalloy steel

F arch PI

Fo Use In Nifining - Purch

TrOsein, Mining Purchase IPurch

For bSejn Mining Parches

Spare parts. prefab, engine' s plate, ms channel, Ms square

9h et'

such as all types:of plants a„wus,„„Vols engineering goods,

td diesel oil

apital goodkor piants,amd hlap'hrnenesauchaselM types of plants, pcgolgnenes, equipments„ apparatus tools, engineenng goods, I

a ha ces rtt rnaggneries - all other similar implements and

-macninenes In this category conveyor 6 transmission belts or belting of vulcanized rubber

cal goods

cement

rng Purchasee

dr yfse Mi g. Pxyre

se urch se

D(Cq: r'1(03/20 l,

g macbini ies

akers

h mo ,,cbg machineries-end loaders

efectocal g-O-Wslairparatus for sWitching protecting or automation of electrical cwoult including mob rnccb,

4.1cl tunal Places (CST) !di Other states

ST No 113ridieli:Nime ddresa: AiMgeMTOINlia.)Sciititr "Tr

Dealer

Dealer v, retie

Not Available'

ANNEXURE VII

of Available •

wani:7:13216

aster,

ANN;)1PROIY.; The dealer has additional place(s) of tiusiness.,as statea.lielq4^1:

(a)In the State of Registration : No ?n9t1plcble • • Add.t't•nal Places (VAT) in Jharkhand

Additio r:?fac6o:( s:fl• b J.

(b)In other Slate.o,

Additional Place

from; 07/01/2013

KHA ND cppitmeketAL.,TAt DOARTMENT 4111111a1.10111 111

'THE CENTRAL SALES TAX. RULES-1957 -

FORM

egli.OICAT4.9Ff-SR741le 5 rliAt1T)IfII;IS/NDE a). ' TI ?;00833.013919 NAME: M/S.AllIpEt PVT LTD MINING

I Tqfrpopealk •

The deal

tbOon poxem1d4Irje.plug.socket; -main swatches, changeover • • -•'••• t. "tclies accessories. . . . , awl „. ; a ssorie s.

ANNEPRE; Ili : anufactures. processes; oral 0tgd,14 nlinirlige fpllnwiva otaeses, pf goods or generates or distribiii.e4the follOWIttIor fiiatweala j'e ith iltiopt107/01/013

Not Available A

YERNIMENT OEJHARKHAND

CO MERSIAL TAXES DEPARTMENT 11111111 11l1WNnilllll

THE CENTRAL SALES TAX.RULES-1957

Activity Details

Business Start Date Firskinter State Sale Date. Account From, AccounhSele

Business prop /partner/director Name talusof Applicant

Details of addhfional Pjeces of busiriear Wifficairtifes Deta4p.

dtive pate ) '07/01/2013

07/01/20.13

07/01/2013

07/01(2013

07/01/2013

Thebusiness)!

Wholly: PVt. Ltd, pany, Mainly: Works Contract & Mining Partly. Not Applicable

Sr IVo pur,o, , •,,„Fpr Re-Sale

odlties

Thekdeal

tone chips, iron rod, angle cement)

Cg machineiles, equipment like dozer for, pay loader, all types of vehicles, tools & flapsiipattenj, lubricant diesekalengine fael acageits,plant krilachineryd ___ )

ing classes;ollp of goods or 9enerates or 'over, sgirely

The d purpose of accounts runs from

The dealer has additional piaoe(s) of business esstate

(a)in the State of Registration : Not Applicable

Add tional Places (VAT) in Jharkhand

yeah ro

Additional Place

pkiir CSTj in Cu

ta In other State of Registration

Additional Plates ;VATitn0.therGtates

•;•., •

SUSI $,P4:4 0 . STATE : lY

er.wajehouso LoCatien..(VAT)•.• • .• - .• ....

90 'Bengal

Ot P,va

Dealer vLaaahouse Location (CST)

„Net Available •

,G9VERNKNT.OFAHARKHAND COMMOMIAOTA ARTMENT

7

, ule 5(14J- C,EVyttGATE OF REGISTRATION (AMENDED)

TIN: 26080368919 FIRM NAME: MIS AMBEY MINING PVT

Not Avertable •.

TD

Not Available

GOVERNMENT OF JI-jARKHAND GOMMRROI 17 ,T.AXE:,q4RARTIVIENT

;or ad Pr

jY

Emicopt !en olh'pr-:stares

CCSTjir Othe eta

,PleainneNothtr AnthozureV1i

Howlett p teens: Not Albethicable

GOVERNIVIEN1 Of- JHARECHAND

COMtVIPRMAL T4Xc-S.-.0gPARTVIETNT . .

teFo2PIA,Tdtto' FIN:206§0540.19. 'Fi

0'14 .. 'rorn 4rittc;4

'79%

aOk ?! — thiirehesw. 'Iv= PR:

)f. tfrt.1Ciri ntectucal 9`6.

lry

6:3ii id baz1..e i r

nse

in kiln'

QQyTEBNPIEIT QF ,JE*RKE-141S1p,:: CQ ERCIAL TlEStDJAfARTIANT

s

COVE,- RNMENT OF JHARKI-iAND COMMERCIAL TAXES.OPARTIVIEPT L Iifljjg

HE

.'"

CENTRAL SATES TAX: :$1,-4LEE-T$...57:

41174.4.T4 _1,„Ly,v...:"." -•-:rlfit.1400174‘16, 4V1444:***fre a

4:0 AtS;77,M encr,, • A „

citCc

I ••2(114e,da'a a

re, .4%... I.-

t"....se1:6?-%"'exl-r&64.

n Ith .• -

AI • ',Fr 2 savor ood .

No

ori3trin0s, .bjdw ^ .

WAY; inc

t,k;

TYPED COPY OF ANNEXHIM-

GOVERNMENT OF JHARKHAND • 1

COMMERCIAL TAXES DEPARTMENT I

TEIE CENTRAL SALES TAX RULES-I957 FORM B

)Sec rule 5(1)]

CERTIFICATE OP REGISTRATION (AMENDED) TIN: 20080308919 FIRM NAME: MIS AMBEY MINING PVT LTD

TIN: 20080308919 CIRCLE: Wes! Circle (Bauchi)

This is to certify that MIs M/S AMBEY MINING PVT LTD, whose principal place of business in Jharkhanti is situated at Fla/Floor/Door/Block No - 1404, 4TH FLOOR, SHREE RADHE KRISHNA GARDEN, Road Street/Lane- BARIATU ROAD, Village/Town/City- RANCID, District-RANCID, City-RANCID, Post office- BARIATU, Slate -JHARKHAND, Pin Code -834005 has been registered as a dealer under section 7(1)/7(2) of the Central Sales Tax Act, 1956.

The business is: With effect from: 07/01/2013 Wholly: Not Applicable Mainly: Works Contractor Partly:

Please Refer Annexure 1 liThe class(es) of goods specified for the purposes of sub-sections (1) and (a) of section 8 of the said Act Were as follows and the sales of these good-.in die course of inter-State trade to the dealer will be taxable at the rate specified in that sub-section subject to the provisions of sub-section (4) of the said section.

Please Refer Annexure

(A) Changes) of goods allowed: The dealer manufactures, processes, or extracts in mining the following classes of goods or generales or

distributes the following form of power, namely: Please Refer Anuexure LH

The dealer's year for the purposes of accounts runs from: 1" day of April to 31m day of March.

With effect from: 07.01.2013 The dealer has additional place(s) of business as stated below:

(a) la the Slate of Registration : Not Applicable

Additional Places (VAT) in Jharkhand

Please Refer Annexure IV

Additional Places (CST) in Jharkhand

Please Refer Annexure V

(Ii) In other Stale of Registration: Additional Places (VAT) in Other States

Please Refer Annexure VI

Additioual Plasm (CST) in Other States -

Please Refer Antimony VII

The dealer keeps warehouses at the following places: Not Applicable

Dealer warehouse Location (VAT) Please Refer Annexure Vtll

Dealer warehouse Location (CST) Please Refer Annexure IX

Dil[e: 0 1103120 19 Si enan nuihl

51--

GOVERNMENT OF JHARKIIAND COMMERCIAL TAXES DEPARTMENT

TIN CENTRAL SALES TAX RULES-1957 FORME

[See rule 5(1)I CERTIFICATE OF REGISTRATION (AMENDED)

TIN: 20080308919 FIRM NAME: M/S AMBEY MINING PVT LTD

this certificate is valid from 31/10/2013 until carMelled ANNEXURE

Partly:

Sr. No.

ANNEXURE Commodit for ur h c with effect r : 07/

Sr. No, Purpose Principal Commodities 1 For use in the Manufacture or

Process of Goods for Sale- Purchase

d r hot rolled, in irregularly would coils, of iron or non-alloy stem!

For Use in the Manufacture or Process of Goods for Sale-

Parch

cement

For Usc in the Manufacture or Process of Goods for Sale-

Purchase

bricks

For Use w the /vfanufacture or Process of Goods for Sale-

Purchase For Use us th thufacture o

Process of Goods for Sale- Rectum°

Others: safety items, welding accessories, spare parts prefab, engine fuel, polythene, tyre wile flap, tipper, ms plate, ins

channel, ms square bar, angle, ths pipe, gi sheet.

For Use in the Manubseture o Process of Goods for Sale-

Purchase

capital goods orplants and machineries such as all types of plants, machineries, equipments apparatus, tools, engineering

goeds, appliances; For Use in Mining - Purchase highspeed diesel oil For Use in Mining - Purchase capital goods or plants and inachillerreS such as all tYPes of

plants, machineries, equipments apparatus, tools, engineering goods, appliances.

or Use in Mining - Parches earth moving machineries - all other similar implements and machineries in this category

tO. IMr Use in Mining - Purchase conveyor or transmission belts or belting of vulcanized rubber

11. For Use in Mining - Purchase electrical goods ; 1 a For Use in Mining - Purchase earth moving machineries

For Use in Mining - Purchase earth moving machineries - rock breakers . .

For Use in Mining - Purchase For Use in Mining - Purchase

earth moving machineries - front end loaders • electrical gomisruppurarim for switching protecting or demotion olelcdrical circuit including niohis oleo, rob,

moth,

0

Signature: Stl. Illegible.

Principal Commodities

istribution boxes, industrial plug socket, main switches, chance over switches, accessories.

r. No. I Purpose

53

GOVERNMENT OF MARK/IAND

COMMERCIAL TAXES DEPARTMENT

THE CENTRAL SALES TAX RULES-I957 FORM B

iSce rule 5(1)] CERTIFICATE OF REGISTRATION (AMENDED)

TIN: 20080308919 FIRM NAME: M/S AMBEY MINING PVT LTD

ANNEXURE IN

The dealer manufactures, processes, or extracts in mining the following classes of goods or generates or distributes the following form of power, namely With effect from: 07/01/2013

Not Available

ANNEXURE IV

The dealer has additional place(s) of business as stated below; With effect from: 07/01/2011

(a) In l lie state of Registration :Not Applicable Additional Places (VAT) in lharkhand

Additional Places (CST) in Jbarkhand

(b) In other State Of Registration: Additional Places WAD in Other States

Not Available

ANNEX URE V

Not Available

ANNEXURE. Vt

Not Available

ANNEXURE VII

Arida lona laces (CST) in Other settee Sr. No. Bra nth Name Address

I. AMBEY MINING PVT LTD Durgapur, WistBengal, Burdwao,

ANNEXURE VIII

Dwlor warehouse Location (VAT) Not Available

ANNEXURE IX

Dealer warehouse Location (CST)

Nut Available

Signature: Si Ill bl fl I /03/20 19

GOVERNMENT OF MARI< HAND

COMMERCIAL TAXES DEPARTMENT

TUE CENTRAL SALES AX RULES-1957 FORM It

ISee rule 5(1)1 CERTIFICATE OF REGISTRATION (AMENDED)

TIN: 2008030S919 FIRM NAME: M/S A MEV MINING PVT LTD

List of Approved Fields Sr. No. Field Doscription Effective Date

/20 I. Activity Details 07/0113 ' 2. Business Start Date, First Inter State Sac Date, Account From, 07/01/2013

Account Sale 3. Business prop/partner/director Name, Status ofApplcani 4. Details of additional places of business 5. Commodities Details

Amendment History (Old data) The business is:

Wholly: Part Ltd. Company

Mainly: Works Contract & Mining

Partly: Not Applicable

CST Commodity for purchase Sr. No. Purpose Principal Commodities

1. For ReSale Other: works contract: bitumen, stone chips, iron rod, angle, cement, paints.

2. For Use in Mining- Other: heavy earth moving machineries, equipment like Purchase dozer, tripper; dumper, excavator, pay loader, all types of

vehicles, tools & accessories, tyre, rube 84 flaps, battery, lubricant, diesels, engine fuel, polythene spare parts,

plant& machinery. The dealer manufactures, processes, or extracts in mining the following classes of goods or generates or

distributes the following form of power, namely

Not Available

in:de:ler's year for the purpose of accounts runs from: Not &unable

Tile ilea I Cr has additional pl a CC(*) of business :is staled below : Ur) In the State of Itegislration: Not Applicable

Additional Places (VA1) in Jharkband

Not Available cos (C'AT) in Jharkhand

ithe.: i0312019

Signature: SLY- Illegible 0110:V201n

zrvn SIR a Illgani

GOVERNMENT OF MARKIIAND COMMERCIAL TAXES DEPARTMENT

THE CENTRAL SALES TAX RULES-1957 FORM B

[See rule 5an CERTIFICATE OF REGISTRATION (AMENDED)

TIN: 20080308919 FIRM NAME: MIS AMBEY MINING PVT LTD

Nor Available (b) In other State of Registration:

Additional Places (VAT) in Other States

Additional Places (CST) in Other States Sr. No. Branch Name

I. BUSINESS PLACE OUTSIDE STATE

Dealer warehouse Location (VAT)

Not Available

Dealer hot Location (CST)

Not Available

Not Available

01/9,3/20 I 9 Signature: Sd/ Illegible

0 I /01120 I 9

/4\revAme "Ph i

711TistErg

g_ff'DiviaT-ESTf 03:71

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1956 URT BO) * aret*F1 arra - itzt ltmrer: 4'7 tr{ 3t̀ rtri.141-4 Zit9.1 314 arargrer44 arg f9 97 41rai,4.m-T Pqn, ref crazr bm 1°-217-1 3ll 41 A Ft1711-.11 61341 511frgf* 4tleRtZ,11-1 71111447 1:11z11-2979 ft-Frqt

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IN THE HIGH COURT OF MARKHAND AT RANCH/ W.P (T) No. 5991 of 2017

USHA MARTIN LIMITED (A company registered under the Companies Act, 1956) having Its Industrial Unit at Phase-V, Adltyapur Industrial Area, Adityapur, P.O. and P.S. Adityapur, Jamshedpur, District Saralkela Kharsawan through Its authorized signatory namely T.B. Singh, son of Shrl B, Singh, resident of Qr. No. M-35 (old), Adltyapur, P.O. and P.S. Adityapur, District Saraikela Petitioner

Versus

1. The State of Jharkhand through the Secretary —cum- Commissioner, Commercial Taxes Department, Project Building, Dhurwa, P.O. and P.S. Dhurwa, Ranch1-834004, District-Ranch]

2. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, P.O. and P.S. Sakchl, Town Jamshedpur, District-East Singhbum

3. Deputy Commissioner of Commercial Taxes, Adltyapur Circle, Jamshedpur, P.O. and P.S. Sakchl, Town Jamshedpur, District-East Singhbhum

4. Indian 011 Corporation, through its Regional Manager, having Its Regional Office at 25, Princep Street, P.O. and P.S. Princep Street, Kolkatal.700072

5. Union of India, through its Secretary, Department of Revenue, Ministry of Finance, North Block, P.O. & P.S. North Block, New Delhi

Respondents With

W.P,(T) No. 5990 of 2017, W.P(T) No. 6009 of 2017, W.P(T) No. 6044 of 2017, W.P(T) No. 6048 of 2017, W,P(T) No. 6050 of 2017, W.P(T) No. 6081 of 2017, W.P(T) No. 6132 of 2017, W.P(T) No. 6134 of 2017, W.P(T) No. 61°38 of 2017, W.P(T) No. 6169 of 2017, W.P(T) No. 6234 of 2027,°W,F(T) No. 6416 of 2017, W.P(T) No. 6892 of 2017, W.P(T) No. 6593 of 2017, W.P(T) No. 6897 of 2017, W.P(T) No. 7107 of 2017, W.P(T) No. 7215 of 2017 and W.P. (T) No.6511 of 2017

CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE AMITAV K. GUPTA

For the Petitioners

For the State For respondent no.4 For the Union of India

17/Dated: 17th May, 201Q Oral Order Per D.N, Patel, A.C.3

1. Looking to the contentious issues raised in these writ petitions, the

: Mr. Sumeet Gadodla, Advocate Mr. Ranjeet Kushwaha, Advocate Mr. Rltesh Kumar Gupta, Advocate Mr. Biren Poddar, Sr. Advocate Ms. Darshana Poddar Mishra, Advocate Mr. Plyush Poddar, Advocate Mrs. Aprajita Bhardwaj, Advocate

: Mr. Atanu Banerjee, G.A. ; Mr. Bharat Kumar, Advocate : Mr. Sanjay Kumar Dwivedl, Advocate

2

aforesaid writ petitions are Admitted, 1

2. Learned counsels Mr. Atanu Banerjee, Mr. Bharat Kumar and Mr.

Sanjay Kumar Dwivedi waive notice of admission on behalf of respondents.

3. Registry is directed to list these matters In 2114 Week of

September, 2018,

I,A. No.9244 of 2017 (In W.P.(11f1o.6892 pf 20171 With I.A. No.9245 of 2017 (In W.P.Cfl No.9893 of 2017)

With IA. No.9246 of 2017 fin Wier!" Sio.6897 of 29371

4. So far as Interim relief is concerned, looking to Section 8(1) to be

read with Section 8(3) of the Central Sales Tax Act, 1956 and also looking

to Section 2(d) of the Central Sales Tax Act, 1956 as amended with

effect from 01.07.2017, these petitioners are purchasing goods, as referred

in Section 2(d), for the purpose of mining, generation of electricity and for

manufacturing of the goods.

5. Looking to Section 8(3)(b) to be read with the decision rendered by

Montle' the Supreme Court reported in (1994) 2 SCC 434 (paragraph

nos.6, 7, 8, 11 and 18), there Is a prima-fade case in favour of these

petitioners. The goods which are referred in Section 2(d) of the Central

Sales Tax Act, 1956 are being used for the purpose of mining and for the

purpose or generation of electricity, and hence, they are entitled to

purchase the same at a concessional rate of tax. Section 8(3) of. the

Centrai.. Sal& Tax Act, 1956 Is explicitly clearer and It Is unambiguous and

there is no equivocalness so far as use of those goods as defined In

Section 2(d) which are used for mining purpose and for generation of the

electricity, these petitioners are entitled to purchase the same at a

concession& rate of tax which is at 2% as per Section 8(1) of the Central

Sales Tax Act, 1956. So far as usage of these goods, as defined in Section

2(d), for manufacturing Is concerned, looking to the judgment delivered

3

by Hontle the Supreme Court reported in (X994) 2 SCC 434, It appears

that if the goods defined under Section 2(d) are utilized for manufacturing

of goods, other than what Is defined In Section 2(d), then also they are

entitled to purchase the same at a concession& rate of tax. Four times the

word 'goods' have been used In Section 8(3)( first three thes it has the

same meaning as defined In Section 2(d) whereas the meaning of the

word laggdge Is used fourth time In Section 8(3) of the Central Sales Tax

Act, 1956, as per the aforesaid reported decision prIma-facht means the

6. As the petitions are 'pending, we are not m rh analwina the fine

nicaLgractigaluantr itiLasicm

amteaciatal LtashesaattutkastInglesathsvalatjatonutasat jilts

of_tte-LaztuuntaLtuitinasugnanicara

imokmatatigruaLexezatzLaLttcdrathizat ilaga

a This circular is also annexed at different annexures In different

aforesaid writ petitions. We are not mentioning the different annexure

numbers. Suffice It to say that the impugned circular dated 11.10.2017

which is common in all the writ petitions Issued by the Principal Secretary

-cum- Commissioner, Commercial Taxes Department, Jharkhand, Ranchl

t dn

arrimr t

4 1'0

a.r I - 'IV •

and the petitioners shall produce

these 'C' Forms before the selling dealers outside the State of Jharkhand

and provide the said dealers with further undertaking that In the event of

these petitioners become unsuccessful In these writ petitions and their

challenge to the circular issued by the Principal Secretary —cum-

Commissioner, Commercial Taxes Department, Jharkhand, Ranchl dated

11.10.2017 falls, these petitioners shall deposit forthwithz the balance

of tax benefit which these petitioners otherwise have derived by use of

such 'C' Forms.

7. The State of Jharkhand Is he iv directed to issue necessary 'C'

Forms, without oreiudice to their rlphts and contentions and surh .C'

Forms may be ut1117ed by these petitioners with the undertakina as noted

Imej• nagsaeaajaxhzngauhsiurszbatbfatcQmLQLttiol

writ oetidonS.

8. The petitioners shall also file an affidavit before this Court that in

case these writ petitions are dismissed, they shall pay the difference of the

tax ampunt to the selling dealers, This affidavit shall be flied before this

Court within a period of six weeks from today, copy whereof will also be

given to the respondent-State of Jharkhand.

9. I.A. No.9244 of 2017, I.A. No,9245 of 2017 and I.A. No.9246 of

2017 are allowed and disposed of.

(D.N. Patel, A.C.7.)

(Amitav K. Gupta, 7.) NKC/Tarun

Reliance Industries Limited

Fcllau¢. er Side, 'hewer II (17d, Si 18's Floor), DP Blnc

Sc

mes: +9)-33-35521.MS

RII !DEC /001 Dt. 2401 December 2018

To, Deputy Commissioner of Commercial Tax West Circle Ranchi Jharkhand

Dear Sir,

We have sold HSD in the course of inter-state trade from our Haldia Terminal in Wesebeng al to M/s Ambey Mining Pvt. Ltd., Bariatu Road, 1404, 4th Floor, Shree Radhe Krishan Garden,

Ranchi- 834005, Jharkhand for use in mining activities against following invoices.

Invoice No Inv. Date. Qty. in KL Bill Value

1905400122 4-Apr-18 18 11,27A49.00

1905400330 7-Apr-18 19 11,90,08500.

1905400346 7-Apr-18 18 11,27,449.00

1905400402 . 9-Apr-18 19 11,90,085.00

1905400513 10-Apr-18 19 11,90,085.00

1905400575 11-Apr-18 19 11,90,085.00

1905400637 12-Apr-18 18 11,27,449.00

1905400725 13-Apr-18 19 11,9008500

1905400769 14-Apr-18 19 11,90,085.00

1905400846 15-Apr-18______ 19 _____ 11,90,085.00

1905400891 16-Apr-18 19 12,11,316.00 _d

1905400979 17-Apr-18 18 11,47,563.00 1

1905401159 19-Apr-18 19 12,11,316.00

1905401410 23-Apr-18 19 12,11,316.00

1905401529 24-Apr-18 19 12,11,316.00

1905401590 25-Apr-18 19 12,11,316.00

1905401640 26 A• 18 19 12,11,316.00

1905401760 27-Apr-18 19 12,11,316.00

1905401910 0 • 19 12,11,316.00.

1905401960 30 As 8 19 12,11,316.00

1905402466 7-May-18 19 12,50,146.00

1905402680 9-May-18 19 12,50,146.00

1905402754 10-May-18 19 12,50,146.00

1905402800 10-May-18 19 12,50,146.00

1905402850 11-May-18 19 12,50,146,00

Regd. Office: Maker Chambers W, Floor 222 Nariman Point, klumbai-400 021, India,

BY....... ..... ..... .......... in this ............... 0............

STEDIISSk0I-Pes see. ee ts

High Coe; - s

Reliance industris Limited

d 5 • icr ❑ 0zu& iSk Floor), DP Block. Salticke. cc 1

1905402954

1905403011

1905403032

1905403072

—

12-May-18

13-May-18

14-May-18

14-May-18

19

19

19

19

2222 12,50,146.00

1Z50,146.00

12,50,146.00

004040. - 12,50,146.00 ---

240 21905403103 15-May-18 n 12,90,539.00

1905403201 17-May-18 19

1905403244 4024- 1054

905403251

18-May-18

18-May-18

19

19

1Z9a539.00

12,90,539.00

1905403319 20-May-1-.8 19 124040_ ,90539.00

1905403341 21-May-18 19 12,90539.00

1905403433 22 -May-18 - 19 1Z90.539.00

1905403427 22-May-18 18 .4040_ 12,22,617_, 4040.00

1905403493 23-May-18 19 12,90539.00

1905403505 24-Ma_ 4240 .4040y-18

19 1Z90,539.00

1905403517 24-May-18 19 12,90,539.00

1905403556 25-May-18 19 12,90,539.00

1905403599 25-May-18 19 12,90,539.00

1905403640 26-May-18 19 12,90,539.00

1905403701 28-May-18 19 12,90539.00

1905403703 28-May-18 19 12,90,539.00

. 1905403779 29-May-18 19 12,90,539.00

1905403783 29-May-18 19 12,90539.00

1905403830 30-May-18 19 12,90,539.00

1905403831 30-May-18 19 12,90,539.00

1905403895 31-May-18 19 12,90,539.00

1905403898 31-May-18 19 12,90,539.00

1905403982 1-Jun-18 19 13,41,985.00

1905404011 2-Jun-18 19 13,41,985.00

1905404121 4-Jun-18 19 13A1,985.00

1905404147 4-Jun-18 19

19

13A1,985.00

1141,985.00 4040_

1905404279 5-Jun-18

1905404375 6-Jun-18 18 12,71155.00

1905404378 6-Jun-18 19 13,41,98500

1905404489 7-1un-18 19 1141,985.00

1905404495 7-Jun-18 19 1141,985.00

1905404616 8-Jun-18 19 1141,985.00

1905404790 9-Jun-18 19 13,41,985.00

11-Jun-18

13,43,921.00

1905404935 in

Regd. Office: Maker Chambers IV, 3'd Floor, 222, Nariman Point, Mei-ohm-400 021, India.


Reliance Corporate Park, Godrai Waror Side:Power II @sit & rSo Floor), DP Block, Saltbke, Sector V, KoIki

ececook India

d d

1905405057 12-Jun-18 19 13,41,985.00

1905405268 14-Jun-18 19 13,41,985.00

1905405430 54 16-Jun-18 19 13,03,652.00

1905405463 16-Jun-18 19 13,03,652.00

1905405479 16-Jun-18 19 12,90,367.00

1905405464 16-106-18 19 13,05,589.00

1905405577 18-Jun-18 19 13,03,652.00

1905405644 19-Jun-18 19 13,03,652.00

1905405660 19-Jun-18 19 13,03,652.00

1905405749 20-Jun-18 19 13,03,652.00

1905405894 21-Jun-18 . 19 13,05,589.00

1905406002 22-Jun-18 19 13,03,652.00

1905406062 23-Jun-18 19 13,05,589.00

1905406224 25-Jun-18 19 13,03,652.00

1905406411 27-Jun-18 19 13,03,652.00

1905406599 29-Jun-18 19 13,03,652.00

1905406598 29-Jun-18 19 13,05,589.00

1905406761 30-Jun-18 19 13,03,652,00

1905406771 30-Jun-18 19 13,03,652.00

Total 1552 10,41,72,849.00

On such supplies since Form C could not be submitted in advance by the purchaser full CST was charged

and has been deposited with our tax authorities. M/s Ambey Mining Pvt. Ltd., Bariatu Road, 1404, 4th Floor, Shree Radhe Krishan Garden, Ranchi- 834005, Jharkhand have approached us advising that they are now in a position to obtain form C in respect of above Sales and have requested us to accept the

Form C & to refund the differential tax.

On receipt of Form from M/s Ambey Mining Pvt. Ltd., Bariatu Road, 1404,4th Floor, Shree Radhe Krishan

Garden, Ranchi- 834005, Jharkhand, we shall be revising our return for the months of April, May & June 2018 and on receipt of the refund against differential tax from Sales Tax department we will credit the

same to the customer M/s Ambey Mining Pvt. Ltd., Bariatu Road, 1404, 4th Floor, Shree Radhe Krishan

Garden, Ranchi- 834005, 1harkhand

Thanking you,

Yours faithfully

For Reliance Industries Limited Reliance Industries Ltd,

Authorised Signatory C. •

Authorised Signatory

24. 11. 2-0 La.

Regd. Officel Maker Chambers IV, 3'0 Floor, 222, Nariman Point, Mutnhai-400 021, India

65 Reliance Industries Limited

Reliance Corporate Park ix Water Side, Totter Ll (1 kinn Floor), DI' ah 1 Saillaini, SeniorV. Kollnan — Ind;

Phones: 491-33-3552ito:1

RIL/JAN./001 Dt. January 9, 2019

To, Deputy Commissioner of Commercial Tax

West Circle Ranchi

Jharkhand

Dear Sir,

We have sold HSD in the course of inte -state trade from our Haldia Terminal in West Bengal

to M/s Ambey Mining Pvt. Ltd., Bariatu Road, 1404, 4th Floor, Shree Radhe Krishan Garden,


Invoice No Inv. Date. Qty. in

KL Bill Value

1- 1905404963 04-10-2017 19 10,74,341.00

1905404964 04-10-2017 19 10,74,341.00

1905404981 05-10-2017 19 10,74,341.00

1905404985 05-10-2017 18 10,17,796.00

1905405009 06-10-2017 19 10,74,341.00

1905405014 06-10-2017 18 10,17,796.00

1905405041 07-10-2017 19 10,74,341.00

1905405075 07-10-2017 19 10,74,341.00

1905405113 10-10-2017 19 10,74,341,00

1905405169 12-10-2017 19 10,74,341.00

1905405233 14-10-2017 18 10,17,796.00

1905405234 14-10-2017 19 10,74,341.00

1905405307 17-10-2017 19 10,78,018.00

1905405376 18-10-2017 19 10,78,018.00

1905405395 20-10-2017 19 10,78,018.00

1905405417 20-10-2017 19 10,78,018.00

1905405429 21-10-2017 19 10,78,018,00

1905405440 21-10-2017 19 10,78,018.00

1905405456 23-10-2017 19 10,78,018.00

1905405472 23-10-2017 19 10,78,018.00

1905405523 24-10-2017 19 10,78,018.00

1905405526 24-10-2017 19 10,78,018.00

1905405548 25-10-2017 19 10,78,018.00

1905405562 25-10-2017 19 10,78,018.00

1 1905405594 26-10-2017 19 10,78,018.00

1905405614 27-10-2017 19 10,78,018.00

Regd. Office: Maker Chambers W, 3 d̀ Floor, 222, Nariman Point, Mumba6400 021, India.


Reliance Corporate Park, Co& te V,,tor :ek r I 0 tt7 trio floe°, Pk Pik 110 Sector

Phones: *91-33-335ot 103

190540563219 10 78 018.00

1905405650 28-10-2017 19 10,78,018.00

1905405681 30-10-2017 19 10,78,018.00

1905405718 30-10-2017 19 10,78,018.00

1905405737 31-10-2017 19 10,78,018.00

1905405767 31-10-2017 19 10,78,018.00

1905405769 31-10-2017 19 10,78,018.00

1905405895 04-11-2017 18 10,25,092.00

1905405917 04-11-2017 19 10,82,043.00

1905405925 06-11-2017 19 10,82,043.00

1905405940 06-11-2017 18 10,25,092.00

1905405995 07-11-2017 19 10,82,043.00

1905406017 08-11-2017 19 10,82,043.00

1905406041 08-11-2017 19 10,82,043.00

1905406042 08-11-2017 19 10,82,043.00

1905406067 09-11-2017 19 10,82,043.00

1905406096 10-11-2017 18 10,25,092.00

1905406157 11-11-2017 19 10,82,043.00

1905406173 11-11-2017 19 10,82,043.00

1905406220 13-11-2017 19 10,82,043.00

1905406227 13-11-2017 19 10,82,043.00

1905406239 14-11-2017 19 10,82,043.00

1905406249 14-11-2017 18 10,25,092.00

1905406302 15-11-2017 19 10,82,043.00

1905406304 15-11-2017 18 10,25,092.00

1905406330 16-11-2017 19 11,10,004.00

1905406334 16-11-2017 19 11,10,004.00

1905406370 17-11-2017 19 11,10,004.00

1905406373 17-11-2017 19 11,10,004.00

1905406402 18-11-2017 19 11,10,004.00

1905406412 18-11-2017 19 11,10,004.00

1905406485 20-11-2017 19 11,10,004.00

1905406487 20-11-2017 19 11,10,004.00

1905406510 21-11-2017 19 11,10,004.00

1905406521 21-11-2017 19 11,10,004.00

1905406541 22-11-2017 19 11,10,004.00

1905406558 22-11-2017 19 11,10,004.00

1905406604 23-11-2017 19 11,10,004.00

1905406615 24-11-2017 19 11,10,004.00

1905406641 24-11-2017 19 11,10,004.00

1905406664 25-11-2017 19 11,10,004.00

Regd. Office: Maker Chambers IV, 3 Floor, 222, Nariman Point, Mumbai-400 021, India.


Reliance Corporate Park, °Fret Water Sick, lOWCV 18-h Fluor), OP BIn,I SOLI

1905406668 25-11-2017 19 1410,004.00

1905406676 25-11-2017 19 11,10,004.00

1 1905406723 27-11-2017 18 10,51,583.00

1905406728 27-11-2017 19 11,10,004.00

1905406762 28-11-2017 19 11,10,004.00

1 1905406769 28-11-2017 19 1410,004.00

1905406844 30-11-2017 19 11,10,004.00

1905406856 30-11-2017 19 11,10,004.00

I 1905406929 02-12-2017 19 11,27,839.00

1905406933 02-12-2017 18 10,68,480.00

1905406954 02-12-2017 19 11,27,839.00

1905406985 04-12-2017 19 11,27,839,00

1905406994 04-12-2017 19 11,27,839.00

1905407014 04-12-2017 19 11,27,839.00

1905407025 04-12-2017 19 11,27,83900

1905407136 07-12-2017 19 11,27,839.00

1905407145 07-12-2017 19 11,27,839.00

1905407192 08-12-2017 19 11,27,839,00

1905407221 09-12-2017 19 11,27,839.00

1905407237 09-12-2017 19 11,27,839.00

1905407290 11-12-2017 1 19 11,27,839.00

1905407300 11-12-2017 19 11,27,839.00

1905407350 12-12-2017 19 11,27,839.00

1905407351 12-12-2017 19 11,27,839.00

1905407369 13-12-2017 19 11,27,839.00

1905407390 13-12-2017 19 11,27,839.00

1905407418 14-12-2017 19 11,27,839.00

1905407443 15-12-2017 19 11,27,839.00

1905407449 15-12-2017 19 11,27,839.00

1905407496 1642-2017 19 11,25,198.00

1905407541 18-12-2017 19 11,25,198.00

1905407562 18-12-2017 19 11,25,198.00

1905407594 18-12-2017 19 11,25,198.00

1905407624 19-12-2017 18 10,65,976.00

1905407633 19-12-2017 19 11,25,198.00

1905407743 22-12-2017 19 11,25,198.00

1905407749 22-12-2017 19 11,25,198.00

1905407772 22-12-2017 19 11,25,198.00

1905407791 2342-2017 19 11,25,198.00

1905407812 23-12-2017 19 11,25,198.00

1905407862 25-12-2017 19 11,25,198.00

Regd. Office: Maker Chambers W, 3rd Floor, 222, Nariman Point, Mumbai-400 021, India,

6% Reliance

Reliance Corporate Park, 0,

Industries Limited

Fr Side, 'roofer Jr (r 7t•• & &VI Floor), DP Block, Saidakr, Sector V, KaLkaa - 30

--• ,.-. -

1905407928 26-12-2017 19 _

1,25,198.00

1905407933 26-12-2017 19 11,25,198.00

1905407961 27-12-2017 19 11,25,198.00

1905407962 27-12-2017 19 11,25,198.00

1905407997 28-12-2017 19 11,25,198.00

1905408002 28-12-2017 19 11,25,198.00

1905408048 29-12-2017 19 11,25,198.00

1905408050 29-12-2017 19 11,25,198.00

1905408077 30-12-2017 19 11,25,198.00

1905408087 30-12-2017 19 11,25,198.00

1905408135 31-12-2017 19 11,25,198.00

1905408143 31-12-2017 19 11,25,198,00

Total 2269 13,17,05,319.00

On such supplies since Form C could not be submitted in advance by the purchaser full CST was charged

and has been deposited with our tax authorities. M/s Ambey Mining Pvt. Ltd., Bariatu Road, 1404, 4th

Floor, Shree Radhe Krishan Garden, Ranch's 834005, Jharkhand have approached us advising that they

are now in a position to obtain form C in respect of above Sales and have requested us to accept the


On receipt of Form from M/s Ambey Mining Pvt. Ltd., Bariatu Road 1404, 4th Floor, Shree Radhe Krishan

Garden, Ranchi- 834005, Jharkhand, we shall be revising our return for the months of October,

November & December 2017 and on receipt of the refund against differential tax from Sales Tax

department we will credit the same to the customer M/s Ambey Mining Pvt. Ltd., Bariatu Road, 1404,

4th Floor, Shree Radhe Krishan Garden, Ranchi- 834005,1harkhand

Thanking you,

Yours faithfully

For Reliance Industries Limited

Authorized Signatory

Regd. Office: Maker Chambers IV, 311I Floor, 222, Nariman Point, Mumbai-400 021, India.

6c Reliance

Reliance Corporate Park, C

RILLIAN./002

Industries Limited

ry Slc, Tower II (17u'& taw Floo), DI' Ptak, SaMat Phones: +91-33-355:11103

CR. January 9, 2019

To, Deputy Commissioner of Commercial Tax

West Circle Ranchi

Jharkhand

Dear Sir,

We have sold HSD in the course of inter-state trade from our Haldia Terminal in West Bengal

to M/s Ambey Mining Pvt. Ltd., Bariatu Road, 1404, 4th Floor, Shree Radhe Krishan Garden,


Invoice No Inv. Date. QtY• in ID.

Bill Value

1905408192 02-01-2018 19 11,38,609.00

1905408193 02-01-2018 19 11,38,609.00

1905408241 03-01-2018 19 11,38,609.00

1905408242 03-01-2018 19 11,38,609.00

1905408283 04-01-2018 19 11,38,609.00

1905408286 04-01-2018 19 11,38,609.00

1905408327 05-01-2018 18 10,78,682.00

1905408363 06-01-2018 19 11,38,609.00

1905408433 08-01-2018 19 11,38,609.00

1905408437 08-01-2018 19 11,38,609.00

1905408496 10-01-2018 18 10,78,682.00

1905408520 11-01-2018 18 10,78,682.00

1905408544 11-01-2018 19 11,38,609.00

1905408575 12-01-2018 19 11,38,609,00

1905408626 13-01-2018 19 11,38,609.00

1905408669 15-01-2018 18 10,78,682,00

1905408693 15-01-2018 19 11,38,609.00

1905408831 19-01-2018 19 11,72,066,00

1905408835 19-01-2018 19 11,72,066.00

1905408878 20-01-2018 19 11,72,066.00

1905408879 20-01-2018 19 11,72,066.00

1905408961 22-01-2018 19 11,72,066.00

1905408963 22-01-2018 19 11,72,066.00

1905409021 24-01-2018 19 11,72,066.00

1905409072 25-01-2018 19 11,72,066.00

1905409084 25-01-2018 19 11,72,066.00

Regd. Office: Maker Chambers IV, 34 Floor, 222, Nariman Point, Mumbai-400 021, India.

Reliance Corporate Park,


nate, sni„, ,r„ (lee & doh nen), DP Bloch, Sett' Sector V, Koikan o x I Inc*,

1905409130 27-01-2018 19 11,72,066.00

1905409132 27-01-2018 19 11,72,066.00

1905409209 29-01-2018 19 11,72,066.00

1905409278 30-01-2018 19 11,72,066.00

1905409282 30-01-2018 19 11,72,066.00

1905409301 31-01-2018 19 11,72,066.00

1905409306 31-01-2018 19 11,72,066.00

1905409323 31-01-2018 18 11,10,379.00

1905409325 31-01-2018 19 11,72,066.00

1905409615 07-02-2018 19 11,94,917.00

1905409647 08-02-2018 19 11,94,917.00

1905409649 08-02-2018 19 11,94,917.00

1905409733 10-02-2018 19 11,94,917.00

1905409742 10-02-2018 19 11,94,917.00

1905409868 13-02-2018 19 11,94,917.00

1905409907 14-02-2018 19 11,94,917.00

1905409989 16-02-2018 19 11,71,671.00

1905409992 16-02-2018 19 11,71,671.00

: 1905410035 17-02-2018 19 11,71,671.00

1905410039 17-02-2018 19 11,71,671.00

1905410130 19-02-2018 19 11,71,671.00

1905410203 21-02-2018 19 11,71,671.00

1905410241 22-02-2018 19 11,71,671.00

1905410301 23-02-2018 19 11,71,671.00

1905410348 24-02-2018 19 11,71,671.00

1905410357 24-02-2018 19 11,71,671.00

1905410478 27-02-2018 19 11,71,671.00

1905410555 03-03-2018 19 11,50,542.00

1905410591 03-03-2018 19 11,50,542.00

1905410618 04-03-2018 19 11,50,542.00

1905410652 05-03-2018 19 11,50,542.00

1905410706 06-03-2018 19 11,50,542.00

1905410759 07-03-2018 19 11,50,542.00

1905410865 09-03-2018 18 10,89,987.00

1905410945 10-03-2018 19 11,50,542.00

1905410986 12-03-2018 19 11,50,542.00

1905411044 13-03-2018 19 11,50,542.00

1905411067 13-03-2018 19 11,50,542.00

1905411121 14-03-2018 19 11,50,542.00

1905411170 15-03-2018 19 11,50,542.00

1905411193 16-03-2018 19 11,59,309.00

Regd. Office: Maker Chambers IV, 3'4 Floor, 222, Nariman Point, Mumbai-400 021, India.


Reliance Corporate Park, (odrej Water Side, T

ower 11 07", & 18th Floor), DP Bloc 141 t1 Sector V, Kai - r(wr ledis

Phones: +9-33-35521103

1905411242 17-03-2018 19 11,59,309.00

1905411336 19-03-2018 19 11,59,309.00

1905411541 22-03-2018 19 11,59,309.00

1905411623 23-03-2018 19 11,59,309.00

1905411677 24-03-2018 19 11,59,309.00

1905411778 26-03-2018 18 10,98,293.00

1905411878 27-03-2018 19 11,59,309.00

1905411931 28-03-2018 18 10,98,293.00

1905411974 29-03-2018 19 11,59,309.00

1905411979 29-03-2018 19 11,59,309.00

1905412015 30-03-2018 19 11,59,309.00

1905412034 30-03-2018 19 11,59,309.00

1905412083 31-03-2018 19 11,59,309.00

Total 1512, 9,24,09,731.00

On such supplies since Farm C could not be submitted in advance by the purchaser full CST was charged

and has been deposited with our tax authorities. M/s Ambey Mining Pvt. Ltd., Bariatu Road, 1404,

Floor, Shree Radhe Krishan Garden, Ranchi- 834005, 1harkhand have approached us advising that they

are now in a position to obtain form C in respect of above Sales and have requested us to accept the


On receipt of Form from M/s Ambey Mining Pvt. Ltd., Bariatu Road, 1404, 4th Floor, Shree Radhe Krishan

Garden, Ranchi- 834005, Jharkhand, we shall be revising our return for the months of January, February

& March 2018 and on receipt of the refund against differential tax from Sales Tax department we will

credit the same to the customer M/s Ambey Mining Pvt. Ltd., Bariatu Road, 1404, 4th Floor, Shree Radhe

Krishan Garden, Ranchi- 834005, Jharkhand

Thanking you,

Yours faithfully

For Reliance Industries Limited

Authorized Signatory

Regd. Office. Maker Chambers IV, 3hi Floor, 222, Nariman Point, Mumbai-400 021, India.

iton ait wv2 1.3

[This Declaration form can be printed in Triplicate as *Counterfoil Duplicate * Original]

THE CENTRAL SALES TAX (Registration & Turnover) Rules 1957

FORM "C" FORM OF DECLARATION [See rule 12(1)]

E111111111111111111111111111111111113111

201016029131935 cFAL of Iss 1 g Author tv

: JHARKHAND Department Of Commercial Taxes Government Of Jharkhand

Government Of Iloarkhand

21/0112019 Date of Issue

Name, Registration Certificate No. and address of the purchasing dealer to whom issued:

MIS AMBEY MINING PVT LTD - 20080308919 - Jharkhand 1404, 4th Floor, Shree Radhe Krishna Garden,Ranchl Ranchi RANCH'

Date from which registration is valid : 07/0112013

To, Name, Registration No. and Address of the seller

RELIANCE INDUSTRIES LIMITED 1920 Debhog Purba Medinipur Haldla Westben

This form of Declaration is valid only for th

(1) Period (2) Total Invoices

(3) Total Value

Certified that the goods, Ordered for in our Purchase Order No and lotfroba,

Stare As stated overleaf

Purpose Please refer a iO, Goods supplied as per Bill/Cash memo/Challan NeiAs,,state4 overleaf dated As stated overleaf

It is further certified that I/we are not egistered under ction 7 of the said Act in the State of in w m/

hich ther goods covered by

se this Form are/Will be delivered.

.

.. ....................................

yo in Pzrag . ' a tftrrneo Foregoing ?ebb, • ................ ..

..........

In this........... .ClaV ot .......

altss‘ CoNigh ,

Court,

Pope I of 6

Department Of Commerael Takes Gov ant Ol Jbackhond

Serial Na. Name of Issuing State Office of Issue

: 112131 64.36 Rs.

...kprtUlarrill/Cash Memo! Challan

31112/2017

name of the State:

pad Mouza Tentulberia 170 P 0 Bengal

th [This Declaration form can be printed in Triplicate as *Counterfoil' Duplicate * Original]

Annexure A: TRANSACTION DETAILS IN RELATION TO FORM C

Form Serial No. 201016029131935

Office of Issue Department Of Commercial Taxes,Government Of Jharkhand

Name of the purchasing dealer to whom issued: M/S AMBEY MINING PVT LTD

Registration No. of purchasing dealer to whom : 20080308919

To,

a) Name of the seller : RELIANCE INDUSTRIES LIMITED

b) Name of the state : West Bengal

c) TIN of : 19200148088

# Particulars of Bill/Cash Memo/ Challan:

3

, io

YOM p

T N Any .•

nycact4bdiPenum.:?vi hauspiter,

STN:.: .ditY' : code :,,1:r

' Goods ad

Mining 1905407541 18/12/2017 99999• 9

939126.0 8782.5 95790:.5•

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2 Mining 1905405650 28/10/2017 •99999• 9

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Page 3 olb Departrnent Of Commeraal T xes Government Of Jharkhand

Or i,! e

Mining

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Doparlment Of Commercial Taxa. Government Of Jharthand Page 4 or6

4,, lip Iii ,P°

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18 Mining 1905407443 15/12/2017 99999 941320.0118826.41 960143.40 9

119 Mining 1905407933 26/12/2017 99999• 939126.0 8782.5, 95790:.5. 9

1 0 Mining 1905406615 24/11/2017 926507.0118530.1 , 94503 1

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1 Minmg 1905405526 2 24/10/2017 199999' 899940.0517998.81 917938 80, 9

1 3 Mining 1905407791 23/12/2017 ••

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115 Mining 1905406933 02/12/2017 99999' 891777.0117835.5 90961 0' 9

116 Mining 1905407192 08/12/2017 199999* 941320.0518826.41 96014..4 9

117 Mining 1905405041 07/10/2017 599999' 896886. 1 7937.7 914825/ 9

Depnien1Of Commercial T yes Governmork Of Jilarkhand Pape 5 018

Total Amount 112131984.36

Mining 1905406227

Mining 1905406017

99999 926507.0 9

13/11/2017 < 999999 903283.0 9

08/11/2017 999999 903283.0 9

18530.1 9450

18065.6

18065.6

19

20

Mining 1905406510 21/11/2017

92134

92134

:.6t

.66

Total Amount in Eleven Crore Twenty One Lakh Thirty One Thousand Nine Hundred Eighty Four Rupees AND Thirty Six Paisa only

Annexure B: COMMODITY DETAILS IN RELATION TO FORM C

99999999 Diesel,Dtesel,Desel,Diesel,Diesel,Diesel,Diesel,Diesel,Diese I,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Dies el,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Die sel, Diesel, Diesel, Diesel, Diesel, Diesel,Diesel, Diesel, Diesel, Di esel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel, Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diese I,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Dlesel,Dies

Diesel,Diesel,piesec19 faelgigeSPiesel,Diesel,Diesel,Diese

I , el,Diesel,Diesel,DieSe),PleagDiesel,Diesel,Diesel,Diesel,Die

:._._ The above statements are true to the best of my kroWleggeAnd belief.

Signature: . I. Name of the person signing the declaration: Status of the person signing the declaration in r l tipt t dealer:

Date:

Detanntit Of Commercial Taxes Government Of tierltsnd P41{10 fi orb

id 111111 1111111 1111 11 Serial No.

Name of Issuing State Office of Issue

Date of Issue

SFAL of Ic ling Authority

Government Of Markhand

201016029131935

JHARKHAND Department Of Commercial Taxes Government Of Jharkhand

21101/2019

[This Declaration form can be printed in Triplicate as *Counterfoil Duplicate * Original] THE CENTRAL SALES TAX

(Registration & Turnover) Rules 1957 FORM "C"

FORM OF DECLARATION [See rule 12(1)]

11111111111

Name, Registration Certificate No, and address of the purchasing dealer to whom issued:

M/S AMBEY MINING PVT LTD - 20080308919 - Jharkhand

1404, 4th Floor, Shree Radhe Krishna Garden,Ranchi Ranchi RANCH!

Date from which registration is valid : 07/0112013

To,

Name, Registration No. and Address of the?lle

RELIANCE INDUSTRIES LIMITED - 19204 Debhog Purba Medinipur Haldia Westben

This form of Declaration is valid only for th

(1) Period (2) Total Invoices

(3) Total Value

an name of the State:

'pad Mouza Tentulberia 170 P 0 Bengal

10/2007c31/12/2017

112,131994.36 Rs.

Certified that the goods,

Ordered for in our Purchase Order No and P

Purpose • Please refer fepoLtic

Goods supplied as per Bill/Cash memo/ChallariNgths

re As stated overleaf

'Bill/Cash Memo/ Challan ;overleaf dated As stated overleaf.

Pape 1 of e

It is further certified that I/we am/are not:registered under section 7 of the said Act in the State of in which the goods covered by this Form are/will be delivered.

Departnent Of Commercial Texas Government Of J.harthand

[This Declaration form can be printed in Triplicate as *Counterfoil * Duplicate " Original] Annexure A: TRANSACTION DETAILS IN RELATION TO FORM C

Form Serial No Office of Issue

201016029131935 Department Of Commercial TaXes,GoVernment Of Jharkhand

-79

Name of the purchasing dealer to whom issued: M/S AMBEY MINING PVT LTD


To,


b) Name of the state . West Bengal

c) TIN of : 19200148088


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941320.00 18826.40 96014.40

Page 2 ors Oepagmen' Of Commercial .as Government Of Jharkhand

18782.5 95790

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Mining 1905407961 27/12/2017 9999999 9

939126.0118782.52 95790:.5

Mining 1905405718 30/10/2017 9999999 899940.01 9

17998.80 91793 8

Dipartment Of commerdal T me. Govamment Or Jharkhand

V Invo i ://nmo ,

t 11 i.

4

- 36 Mining 1905405523 24/10/2017 999999

9 899940.02 17998.80 91793:.80

47 Mining 1905408077 30/12/2017 3999992

9 _1 939126.0018782.52 95790:.52

8 Mining 1905406558 22/11/2017 9999992' 9

926507.00 18530.14 94503 .14

Mining 1905406096 10/11/2017 9999999 9

855741.09 17114 89 87285. 8 A

Mining 1905405995 07/11/2017 9999992 9

903283.00 18065.66 92134:.6:

ci Mining 1905407997 28/12/2017 9999992 9

939126.00.18782.52 9579

91793:.81

: 5.

c2 Mining 1905405548 25/10/2017 3999995 9

899940.0017998.80

3 Mining 1905405456 23/10/2017 9999992 9

899940.0C 17998.89 91793:.8.

94 Mining 1905406485 20/11/2017 9999999 9

926507.0C 18530.1 94503

95 Mining 1905407221 09/12/2017 18826.4 96014. 40

6 Mining 1905407928 26/12/2017 9999992 9

939126.01 8782 5 95790:.52

7 Mining 1905406844 30/11/2017 9999992 9

926507.0118530.1945037.14

8 Mining 1905405429 -"21/10/2017 9999999 9

899940.0117998.81 917933.80

9 Mining90540 7' A

7 V COT 999999S 9

903283.0118065.6: 921343.66

130 Mining 905406487 7 9999999 9

926507.0118530.1945037.14

Mining 190540 *7

0 9 O,17 9999992 9

896886.01 7937.7. 91482 .7

1 b 2 Mining 1905407743 -22/12/2017 9999992 9

939126.01 8782.5 95790 .52

Mining 1905407749 22/12/2017 999999€ 9

939126.01 18782,5. 957908.5

)4 Mining 190540796 2 /1 20 7 , 9999999 9

939126.01 878a 4 957905.5

135 Mining 1905405940 06/1112017 3999999 9

855741.0117114.8. 67285 .8

Mining 190540592 36'

., ,D8L 917 9999999

9 903283.0118065.6: 921343.66

37 Mining 190540749,6 716/12/2017_ 9999999 9

939126.01 18782.5. 957908.52

8 Mining 1905407443 5/12/2017 9999999 9

941320.0118826.41 960143.4

139 Mining 1905407933 26/12/2017 9999999 9

939126.01 8782.5. 95790p.5

0 Mining 1905406615 24/11/2017 9999999 9

926507.0118530.194503

Mining 1905404963 04/10/2017 9999999 9

896886.01 79 7.7. 914821.7

80 1112 Mining 905405526 24/10/2017 9999999 9

899940.01 17998.81 917936

113 Mining 1905407791 23/12/2017 9999999 9

939126.0118782.52 957908.52

114 Mining 1905406412 18/11/2017 9999999 9

926507.01 18530.14 945037.14

115 Mining 1905406933 02/12/2017 3999999 9

891777.0117835.54 90961 .54

116 Mining 1905407192 08/12/2017 5999999 9

941320.0118826.4 96014b.40

117 Mining 1905405041 07/10/2017 9999999 9

896886.0117937.7 9 4823 72

1_ Du peeler en. v9 GommeroeI Tares Govern me nt Or LI harkhand P2qe 5x2'6

Mining 1905406510

Mining 1905406227

Mining 1905406017

21/11/2017

13/11/2017

08/11/2017

99999• 926507.0018530.1^-94503

9 9999999 903283.00 18065.66 92134

9 9999999 903283.00 18065.66 92134

9

Total Amount : 112131984.36

66

66

Total Amount in Eleven Crore Twenty One Lakh Thirty One Thousand Nine Hundred Eighty Four Rupees AND Thirty Six Paisa only.

Annexure B: COMMODITY DETAILS IN RELATION TO FORM C

99999999 Diesel,Diesel,Diese Piesel,Diesel,Diesel,Diesel,Diesel,Diese I,Diesel,Diesel,Die el,Diesel,Diesel,Diesel,Diesel,Diesel,Dies el,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Die

esel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,

Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diese

I,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Dies

el,Diesel,Diesel sel,Diesel,Diesel,DieseT,D,lasel,Diesel,Diesel,Diesel ,Diesel ,Di esel,Diesel,Dies0R100:11010tiDiesel,Diesel,Diesel,Diesel,

Diesel,DieselDie01,DkseWietecDOSel,Diesel,Diesel,Diese

I,

el ,Diesel,Diesel,DieeepiesOeSel,Diesel,Diesel,Diesel,Die

The above statements are true Co the best of my knowledge and belief ' -

Signature: Name of the person signing the declaration: Status of the person signing the declaration in rely, dealer:

Date:

Pape 6 a6 Deuaranent OIComme vas Gavemmem Of Jharkhand

Certified that the goods,

Ordered for in our Purchase Order No and PeM

Purpose Please refer: Goods supplied as per Bill/Cash memo/Chalf

re As stated overleaf

II/Cash Memo/ Challan erleaf dated As stated overleaf

[This Declaration form can be printed in Triplicate as *Counterfoil * Duplicate " Original) THE CENTRAL SALES TAX

(Registration & Turnover) Rules 1957 FORM "C"

FORM OF DECLARATION [See rule 12(1)]

Serial No,

Name of Issuing State Office of Issue

Date of Issue :

201016029101935

JHARKHAND Department Of Commercial Taxes Government Of Jharkhand

21/0112019

1111111111111111111111111111{11MIN

SEALOESSUincLAutheat

µY. Government Of .1 harkhand

Name, Registration Certificate No. and address of the purchasing dealer to whom issued

MIS AMBEY MINING PVT LTD - 20080308919 - Jharkhand

1404, 4th Floor, Shree Radhe Krishna Garden,Ranchl Ranchi RANCH'

Date from which registration is valid : 07/01/2013

To,

Name, Registration No. and Address of the seller/Transferor Mil name of the State:

RELIANCE INDUSTRIES LIMITED - 19200148988 141pplc,Road Mouza Tentulberia 170 P 0 Debhog Purba Medinipur Haldia West Bengalis 'Weist Bengal

This form of Declaration is valid only for trig (1) Period ' ,31/03/2018 (2) Total Invoices lip .' ° (3) Total Value 786,71/p.20 Rs.

It is further certified that I/we am/are not, registered under-seotion 7 of the said Act in the State of in which the goods covered by this Form are/will be delivered.

Deinerlment Of Crommerdal Taxes Government Of Jharkhand Page I ors

g-45- [This Declaration form can be printed in Triplicate as *Counterfoil * Duplicate' Original]

Annexure A: TRANSACTION DETAILS IN RELATION TO FORM C

Form Serial No. 201016029101935

Office of Issue Department Of Commercial Taxes,Government Of Jharkhand

Name of the purchasing dealer to whom issued: MIS AMBEY MINING PVT LTD


To,


b) Name of the state : West Bengal

c) TIN of : 19200148088


P. I- Ph i. OJ itvoIpe DOW

"Whin iiknitit:- ,.,:liffly kV.;

9999999. 9

. .a

950265.00 Et ,

19005.3C

4.

96927 .36 Miring 1905408626 3/01/2018

2 Mining 905412015 1 0/03/2018 9999999 967458.0019349.16 9868071

3 Mining 1905 9999999 978053.00 19561.06 997614.0

4 Mining90540910 #4 . 8 3999999 9

978053.00 19561.06 997618.0

Mining 90540824 ?\,' 8 3999999

9 950265.0019005.30 969273.3

Mining 1905409084 5/01/2018 9999999 9

978053.00 19561.06 997614.0

7 j Mining 1905409323 31/01/2018 3999999 9

926577.01 18531.54 9451 .541

b Mining 190541 / 8 3999999 967458.0019349.16 9868017.1

Mining 190540 yS A

11/ 8 9999999 9

950265.0019005.31 969273.3

0 Mining 1905409992 ‘;-:'L6/02/2018 3999999 9

977725.00 19554 511 997270.5

1 Mining 1905410801 " °'23/0212018'3999999 9

955 t 997273.50

2 Mining 1905409021 24/01/2018 9999999 9

978053.00 19561.0. 997614.06

3 Mining 1905408575 12/01/2018 9999999 9

950265.0019005.31 969273.30

14 Mining 1905409615 07/02/2018 9999999 g

9940. 1016972.64

1 15 1 ,

Mining 1905411170 15/03/2018 3999999 9

960176.0019203.54 979373.52

16 Mining 1905411044 13/03/2018 3999999 9

960176.00 19293.5 979378:52

Mining 1905410706 06/03/2018 3999999 9

960176.00 19203.5 979373.52

Mining 1905411878 27/03/2018 9999999 9

967458.0019349.1 986807.1

19 Mining 1905408693 15/01/2018 9999999 9

950265.0019005.30 969273.3

0 Mining 1905408961 22/01/2018 3999999 9

978053.0019561.061 9976140

1 Mining 1905409868 13/02/2018 9999999 9

997032.0 19940.64

DepafBIBBIB Of Commercial T nes Government Of Jharkhand

.:iiL

2 Mining 1905410348 24/02/2018 •99999• 9

977725.0 9554. 1 997275 50

3 Mining 1905410357 24/02/2018 •99999• 9

977725.0119554.51 9972 .: 51

4 Mining 1905411121 14/03/2018 99999• 9

960176.0' 19203.5. 97937=.5.

5 Mining 1905411541 22/03/2018 999999• 9

967458 01 9349. 2 98680 6

26 Mining 1905409130 27/01/2018 999999' 9

978053.0119561.0^ 99761 x.06

7 Mining 1905408363 06/01/2018 999999* 9

950265 01 9005 31 969277.30

Mining 1905408831 9/01/2018 999999' 9

978053.019561.0 997614.0

2 9

Mining 1905408669 15/01/2018 999999' 9

900251.00 18005.0 918253.0

40 I Mining 1905409989 16/02/2018 999999' 9

977725.0' 19554.5q 997270.50

41 Mining 1905410130 19/02/2018 999999' 9

977725.00 19554 51 '

99727.0 51

2 Mining 1905410652 05/03/2018 999999• 9

960176.0' 19203.5. 979378.5.

3 Mining 1905411623 23/03/2018 999999' 9

967458.0' 9 9 1 986807 •

34 I Mining 1905408283 04101/2018 999999• 9

950265.00 19005.3' 96927131

35 Mining 190540850 4."

1/0) 8 999999' 900251.0' 18005.02 918256.02

36 Mining 905410214 8 999999' 9

977725.0119554.50 997279.50

37 Mining 19054100 4\.

1 ge118 999999' 9

977725.0119554.50 997279.501

Mining 19054112427,',F10372,018 a. r 9

999999* 967458.0119349.16 986807.16

9 Mining 1905410865 9/03/2018 9999999 9

909640.00 18192.80 92783p.80

AO Mining 190540883 .1/2018 999999' 9

978053.01 19561.06 997614.0C

Mining 190541, W l2.,8 99999 • 967458.01 19349.16 986807.16

2 Mining 1905408 8 9999991 9

900251.0118005.02 918255.02

3 Mining 1905409325 '51/0112018 3999991 978053.01 19561.06 997614.06

4 Mining 1905410203 21/02/2018 999999' 9

977725.0119554.5C 99727150

5 Mining 1905412083 31/03/2018 999999 0 9

967458 01 9349.16 986807.16

-I 6 Mining 1905408437 08/01/2018 999999'

9 950265.0019005.30 969270.3

Mining 1905411931 28/03/2018 999999* 9

916539.0018330.78 934869.7

8 Mining 1905409282 30/01/2018 999999' 9

978053.00 19561.06 9976114.00

9 Mining 1905409306 31/01/2018 999999' 9

978053.00 19561.06 997614.06

0 Mining 1905409649 08/02/2018 999999' 9

997032.00 19940.64 1016972.64

Mining 1905409907 14/02/2018 999999' 9

997032.00 19940.64 1016972.64

aL Mining 1905409209 29/01/2018 999999' 9

978053.00 19561.06 997614.0G

Mining 1905411778 26/03/2018 9999999 9

916539.00 18330.78 93486 .78

Zan nt Of Commercial Taxes Government Of Jharkhand

Pme3of5

61

Orge

i

;I

aeoll „a Pure Caallen No./

SYN Naf kV

*voice Date! Chaltan Date/

1 671.1 .

COMM 'tett'

. Code

. . Vtlep

- $4 Mining 1905408327 D5/01/2018 999999

9 900251.0C 18005.0•9 825 .02

55 Mining 1905410555 03/03/2018 9999999 9

960176.0C 19203.5. 97937 .52

56 Mining 1905411677 24/03/2018 9999999 9

967458.0C 19349.1. 98680 6

7 Mining 1905408286 04/01/2018 999999E 9

950265.0C 19005.3/ 96927 .30

8 Mining 1905408963 22/01/2018 9999996 9

978055.00 19561.10 99761 .10

59 Mining 1905408879 20/01/2018 999999€ 9

978053.0C 19561.0C 99761 .06

60 Mining 1905410591 03/03/2018 9999995 9

960178.0C 19203.56 979381.5

ft Mining 1905411067 13/03/2018 9999999 9

960176.0C 19203.52 979379.5

62 Mining 1905411336 19/03/2018 9999999 9

967458.0C 19349.16 98680 .16

53 Mining 1905409647 08/02/2018 9999995 9

997032.00 19940.64 101697 .64

64 Mining 1905409742 10/02/2018 9999995 9

997032.0C 19940.64 101697 .64

45 Mining 1905410945 10/03/2018 9999992 9

960176.0C 19203 52 97937 5

66 Mining 1905409132 27/01/2018 9999996 9

978053.0C 19561.0 9976 4 06

67 Mining 1905419985 '' 2/03/2018 9999999 960176.0C 19203.5 97937 51

68 Mining .9, 018 9999999 9

978053.0C 19561.0 997611 06

69 Mining '/, 78 9999999 9

978053.0C 19561.0 997614.06

70 Mining 2 3 018 9999995 9

967458.0C 19349.1 986807.16

71 Mining 19054104781 7/22/2018 ? r

9999995 9

977725.0C 19554.51 997279.50

:2 Mining gym, a

G /P3/2,018 4/)%ita,

9999995 9

950265.0C 19005.31 969273.30

ji 3 Mining 1905408192 02/01/2018 9999992 9

950265.0C 19005.3 96921130

74 Mining 1905409733, N92/2018 9999999 9

997032.0C 19940.64 101697 .64

t5

I- Mining 1905410759, ' 07/03/2018_ 3999992

9 960178.0C 19203.56 97938 5

1 T6 H

Mining 1905411974 29/03/2018 9999995 9

967458.0C 19349.16 98680

r Mining 1905410035 17/02/2018 9999995 9

977725.0C 19554.50 99727 5

A8 Mining 1905408242 03/01/2018 3999999 9

950265.0C 19005.30 969279.30

Mining 1905410618 04/03/2018 9999995 9

960178.0C 19203.56 979381.56

0 Mining 1905408193 02/01/2018 9999992 9

950265.0C 19005.1 969270.30

Total Amount : 78658789.20 Total Amount in : Seven Crore Eighty Six Lakh Fifty Eight Thousand Seven Hundred Eighty Nine

Rupees AND Twenty Paisa only.

Annexure B; COMMODITY DETAILS IN RELATION TO FORM C

I1 Departmemof

99999999 commercialTaxes Gov

Diesel,Diesel,Diesel,Otesel,Dtesel,Diesel,D[esel,Diesel,Dcese Diesel,Diesel Diesel,Diesel Diesel Diesel nment utijhEatnl

p,„„

99999999 Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diese I,Diesel,Diesel,Diesel ,Diesel,Di esel,Diesel,Diesel,Diesel,Di es el,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Die

Di esel.Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel, Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diesel,Diese

el,Diesel , Diesel, The above statements are true to the best of my knowledge and belief.

Signature: Name of the person signing the declaration: Status of the person signing the declaration in relation to the dealer:

Date:

Deoeconent Of OommeruaI Taxes. Gov mere 01 Jnorkhand Page 50(5

IFIThe-XCL7 Pi/e°

W.P.(T) No. 6048 of 2017 and analogous matters

IN THE HIGH COURT OF JHARKF1AND AT RANCH! W.P.(T) No. 6048 of 2017

With I.A. No, 92 of 2019 & I.A. No. 8762 of 2017

Tata Steel Limited, Jamshedpur. Petitioner Versus

1. The State ofJharIchand,

through the Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi.

2. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, Jamshedpur.

3. Deputy Commissioner of Commercial Taxes, Urban Circle, Jamshedpur.

4. Indian Oil Corporation Limited, through its Regional Manager, Saraikella Kharsawan, having its Depot at Haldia, West Bengal.

5. Union of India, through its Secretary, Department of Revenue, Ministry of Finance, New Delhi. Respondents

With

W.P. (T) No. 840 of 2018

Ministry of Finance, New Delhi. BY 2 The State of Jharlchand. in 3.The Secretary-cum-Commissioner,

this

Commercial Taxes Department, Ranchi. oh

Cis 5,f5cluv0

4.The Joint Commissioner of Commercial Taxes (Administration), o .8. aa

• ,

Dumka Division, Duraka. Hig irtstone c

••• ... Respondents

With

W.P. (T) No. 1610 of 2019

PLR Project Pvt. Ltd., Ranchi. ...Petitioner Versus

I. The State ofJharkhand,

through the Secretary-cum-Commissioner,

Commercial Taxes Department, Ranchi.

2. The Joint Commissioner of Commercial Taxes (Adorn.), Ranchi Division, Ranchi.

M/s. Mahalaxmi Infracontract Pvt. Ltd., Lalmatiya, Godda, Jharkhand, ... Petitioner

Versus 1. Union of India, through its Secretary, .-wneyur,,

Department of Revenue, ro in 0arthr.:- Dh Foregoing l-entl. .55 0

W.P.(T) No, 6048 of 2017 and analogous matters t.4

2

3. Deputy Commissioner of Commercial Taxes, West Circle, Ranchi.

4. Union of India, through its Secretary, Department of Revenue, Ministry of Finance, New Delhi.

5 Indian Oil Corporation Limited, Durgapur. Reliance Industries Limited, Kolkata. .... Respondents

With W.P. (T) No. 7215 of 2017

Bharat Coking Coal Ltd., Dhanbad, Petitioner Versus

I. The State of Jharkhand, through the Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi.

Z. The Joint Commissioner of Commercial Taxes (Admn.), Dhanbad Division, Dhanbad.

3. Deputy Commissioner of Commercial Taxes, Katras Circle, Dhanbad.

4 Union of India, through its Secretary, Department of Revenue, Ministry of Finance, New Delhi.

5. Indian Oil Corporation Limited, Dhanbad. 6. Bharat Petroleum Corporation Ltd., Durgapur... ....Respondents

With W.P. (T) No. 122 of 2019

Rungta Mines Limited, Chaibasa, Petitioner Versus

i. The State of Jharkhand, through the Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi.

2. The Joint Commissioner of Commercial Taxes (Admn.), Jamshedpur Division, Jamshedpur.

3. Deputy Commissioner of Commercial Taxes, Chaibasa. 4. Bharat Petroleum Corporation Ltd.

Through its Regional Manager, East Singhbhum, Jamshedpur. Union of India, through its Secretary, Department of Revenue, Ministry of Finance, New Delhi. Respondents


With W.P. (T) No. 2920 of 2019

M/s. Hindalco Industries Ltd., Muri, District Ranchi, ...Petitioner Versus

1. The State of Jharkhand, through the Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi.

2. The Joint Commissioner of Commercial Taxes (Adorn.), Ranchi.

3. Deputy Commissioner of Commercial Taxes, Ranchi. 4. The Union of India, through the Secretary,

Department of Revenue, Ministry of Finance, New Delhi.

5. The Union of India, through the Secretary, Department of Petroleum and Natural Gas, Delhi.

S. Hindustan Petroleum Corporation Ltd., through its General Manager, East Zone, Kolkata.

7. Indian Oil Corporation Ltd. (Marketing Division) through its General Manager, Rajbandh Terminal, Durgapur (West Bengal). Respondents •

With (T) No, 3169 of 2018

With LANo.1.60 of 2019

M/s Rajmahal Coal Mining Ltd., Godda. Petitioner Versus

. The State of Jharkhand, through the Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi.

2. The Joint Commissioner of Commercial Taxes (Admit), Dumka Division, Dumka.

3. Deputy Commissioner of Commercial Taxes, Godda Circle, Godda.

4. The Union of India, through the Secretary, Del:aliment of Revenue, Ministry of Finance, New Delhi.

5. Indian Oil Corporation Limited, (Marketing Division)

Durgapur, Burdwan (West Bengal). .... Respondents


4

With W.P. (1) No. 03 of 2019

Ramgarh Sponge Iron Pvt. Ltd., Ramgarh. Petitioner Versus

1 The State of Iharkhand, through the Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi.

2. The Joint Commissioner of Commercial Taxes (Admit), Hazaribagh Division, Hazaribagh.

3. Deputy Commissioner of Commercial Taxes, Hazaribagh Circle, Hazaribagh.

4. Indian Oil Corporation Ltd., through its Regional Manager, Gamharia, Seraikella-Kharsawan.

5. The Union of India, through its Secretary, Department of Revenue, Ministry of Finance, New Delhi. .... Respondents

With

W.P. (T) No. 3366 of 2018

M/s. lharlchand Ispat Pvt. Ltd., Ramgarh. Petitioner Versus

The State of Jharkhand, through the Secretary-cum-Commissioner, Commercial Taxes Department Ranch.

2. The Joint Commissioner of Commercial Taxes (Admit), Hazaribagh Division, Hazaribagh.

3. Deputy Commissioner of Commercial Taxes, Ramgarh Circle, Ramgarh.

4 The Union of India, through its Secretary, Department of Revenue, Ministry of Finance, New Delhi.

5. Indian Oil Corporation Limited, through its Chief Divisional Consumer Sales Manager, Dhanbad.

.. .... Respondents With

(1') No. 3380 of 2018

M/s. Aloke Steels Industries Pvt, Ltd., Ramgarh Petitioner Versus

1, The State of Jharkhand, through the Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi.


5

2. The Joint Commissioner of Commercial Taxes (Admn.), Hazaribagh Division, Hazaribagh.

3. Deputy Commissioner of Commercial Taxes, Ramgarh Circle, Ramgarh,

4. The Union of India, through its Secretary, Department of Revenue, Ministry of Finance, New Delhi.

5. Bharat Petroleum Corporation Ltd., through its Territory Manager (I & C),

Kolkata, having its office at Tatanagar, Jamshedpur.. Respondents

With W.P. (T) No. 3677 of 2018

Sainik Mining and Allied Services Ltd. Petitioner Versus

I. The State of JharIchand,


2. The Joint Commissioner of Commercial Taxes (Admn.), Ranchi Division, Ranchi.

3. Deputy Commissioner of Commercial Taxes, Ranchi West Circle, Ranchi.

4. The Union of India, through its Secretary, Department of Revenue,

Ministry of Finance, New Delhi. 5. Indian Oil Corporation Limited,

Jamshedpur Divisional Office (Marketing Division) Eastern Region, Gamharia, Seraikella-Kharsawan. ..Respondents

With W.P. (T) No. 4036 of 2018

Tata Steel Limited. Petitioner Versus

I. The State of Jharkhand,

through Additional Chief Secretary-cum-Commissioner, State Tax Department, Ranchi.

2. Joint Commissioner of State Tax (LT.), Headquarters, Ranchi.

3. Joint Commissioner of State Tax (Admn.), Hazaribagh Division, Hazaribagh.

4. Deputy Commissioner of State Tax, Ramgarh Circle, Ramgarh.


6

5. Indian Oil Corporation Limited (IOCL), Gamharia, Seraikella-Kharsawan. Respondents

With W.P. (T) No. 4093 of 2019

Maa Chhinnmastika Cement & Ispat Pvt. Ltd.... Petitioner Versus



2. The Joint Corrunissioner of Commercial Taxes (Admn.), Hazaribagh Division, Hazaribagh.


4. The Union of India, through its Secretary, Department of Revenue,

Ministry of Finance, New Delhi. 5, Reliance Industries Ltd., Kolkata. Respondents

Aith W.P. (T) No, 4508 of 2018

With

LA No. 11011 of 2018

Mis. Steel Authority of India Ltd., Bokaro... Petitioner Versus


through its Principal Secretary-cum-Commissioner,

Department of Commercial Taxes, Ranchi. 2. The Commissioner,

Department of Commercial Taxes, Ranchi. 3. The Deputy Commissioner of Commercial Taxes,

Bokaro Circle, Bokaro. .... Respondents

With

W.P. (T) No. 5375 of 2018

Mrs. Libra Business Pvt. Ltd., Dhanbad.

Versus 1. Union of India, through its Secretary,

Department of Revenue,

Ministry of Finance, New Delhi. 2. The State of Jharkhand.

... Petitioner

Vv1P.(T) No. 6048 of 2017 and analogous matters '

9C

7

3. The Secretary-cum-Commissioner, Department of Commercial Taxes, Ranchi.

4. The Joint Commissioner of Commercial Taxes (Admit), Dumka Division, Dumka. .... Respondents

With W.P. (T) No, 5990 of 2017

With l.A No.8189 of 2017 & LA No.8255 of 2017

Usha Martin Limited Petitioner Versus

The State of Jharkhand, through the Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi.

2. Joint Commissioner of Commercial Taxes (Admn.), Jamshedpur Division, Jamshedpur,

3. Deputy Commissioner of Commercial Taxes, Chaibasa Circle, Chaibasa.

4. Indian Oil Corporation Limited (IOCL), Through its Regional Manager, Kolkata.


With W.P. (T) No. 5991 of 2017

With I.A Nos.5612 of 2019, 8237 of 2017, 8885 of 2017

Usha Martin Limited Petitioner Versus

1. The State ofJharkhand, through the Secretary-cum-Commissioner, Commercial Taxes Department, Dhurwa, Ranchi.

2. Joint Commissioner of Commercial Taxes (Admit), Jamshedpur Division, Jamshedpur.

3. Deputy Commissioner of Commercial Taxes, Adityapur Circle, Jamshedpur.

4. Indian Oil Corporation, through its Regional Manager, Kolkata.

5. Union of India, through its Secretary, Department of Revenue,

Ministry of Finance, New Delhi. Respondents

NKR(T) No. 6048 of 2017 and analogous matters

With W.P. (T) No. 6009 of 2017

With I.A Nos.I20 of 2019, 8219 of 2017, 8950 of 2017

M/s. Adhunik Alloys and Power Ltd. ... Petitioner Versus

I. The State of Jharlthand, through the Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi.

2. Joint Commissioner of Commercial Taxes (Admn.), Jamshedpur Division, Jamshedpur.

3. Deputy Commissioner of Commercial Taxes, Adityapur Circle, Jamshedpur. Indian Oil Corporation Ltd. (IOCL), (Marketing Division), through its Regional Manager, Kolkata.

5 Union of India, through its Secretary, Department of Revenue, Ministry of Finance, New Delhi. Respondents

With W.P. (T) No. 6044 of 2017

With LA No.8884 of 2017

M/s. Anindita Steels Ltd., Ranchi. Petitioner Versus


2. Joint Commissioner of Commercial Taxes (Admn.), Hazaribagh Division, Hazaribagh.

3 Deputy Commissioner of Commercial Taxes, Hazaribagh Circle, Hazaribagh. Indian Oil Corporation Ltd., (IOCL), (Marketing Division), Dhanbad.

5, Union of India, through its Secretary, Department of Revenue, Ministry of Finance, New Delhi.

With W P. (T) No. 6050 of 2017

With Nos.87 of 2019, 8984 012017

Respondents

01 0

W.P. (T) No. 6048 of 2017 and analogous matters

92

9

Tata Motors Limited, Jamshedpur ... Petitioner Versus

i. The State of Jharkhand,


2. Joint Commissioner of Commercial Taxes (Admn.), Jamshedpur Division, Jamshedpur.

3. Deputy Commissioner of Commercial Taxes, Jamshedpur Circle, Jamshedpur.

4. Indian Oil Corporation Ltd.,

Through its Regional Manager, Seraikella-Kharsawan. 5. Union of India, through its Secretary,


Ministry of Finance, New Delhi. .... Respondents

With W.P. (T) No. 6081 of 2017

With I.A Nos.5611 of 2019, 8322 of 2017

Usha Martin Limited, Ranchi. Petitioner Versus



Commercial Taxes Department, Ranchi. 2. Joint Commissioner of Commercial Taxes (Admn.),

Ranchi Division, Ranchi. 3. Deputy Commissioner of Commercial Taxes,

South Circle, Ranchi. 4. Indian Oil Corporation Ltd.,

Through its Regional Manager, Jamshedpur. 5. Union of India, through its Secretary,


Ministry of Finance, New Delhi.

With W.P. (T) No. 6132 of 2017


Respondents

M's KB Transport Private Ltd. ... Petitioner Versus



Commercial Taxes Department, Ranchi.


la

2. joint Commissioner of Commercial Taxes (Admit), Ranchi Division, Ranchi.


4. Bharat Petroleum Corporation Ltd. (BPCL), Regional Office, Kolkata.

5. Union of India, through its Secretary, Department of Revenue, Ministry of Finance, New Delhi. ... Respondents

With (T) No. 6134 of 2017

With I.A No.159 of 2019

Hilltop Hirise Private Ltd. Dhanbad. Petitioner Versus

I, The State ofJharichand, through the Secretary-cum-Commissioner, Commercial Taxes Department, Dhurwa, Ranchi.

2. Joint Commissioner of Commercial Taxes (Admit), Ranchi Division, Ranchi.


4. Indian Oil Corporation Ltd. (IOCL), through its Regional Manager, Durgapur.


With (T) No. 6138 of 2017

With LA No.I58 of 2019

Respondents

M/s. Dhansar Engineering Co. Pvt. Ltd., Dhanbad... Petitioner Versus

The State of Jharkhand,


2. Joint Commissioner of Commercial Taxes (Admit), Dhanbad Division, Dhanbad.

3. Deputy Commissioner of Commercial Taxes, Dhanbad Circle, Dhanbad.

11

W.P.(T) No. 6048 of 2017 arid analogous matters

4. Indian Oil Corporation Ltd. (IOCL), through its Regional Manager, Durgapur.

5. Reliance Industries Ltd., through its Regional Manager, Haldia, West Bengal.


With W.P. (T) No. 6169 of 2017


M/s. B.G.R. Mining and Infra Ltd., Dhanbad... Petitioner Versus

1. The State of Jharkhand,


2. Joint Commissioner of Commercial Taxes (Adam.), Dhanbad Division, Dhanbad.


4. Indian Oil Corporation Ltd. (IOCL), Regional Office, Durgapur.



With

W.F. (T) No. 6234 of 2017 With

LA No.1047 of 2019

Respondents

M/s. Adhunik Power & Natural Resources Ltd. Petitioner Versus

1. The State ofJharIchand,


Commercial Taxes Department, Ranchi. 2. Joint Commissioner of Conunereial Taxes (Admn.),

Jamshedpur Division, Jamshedpur. 3. Deputy Commissioner of Commercial Taxes,

Adityapur Circle, Jamshedpur. 4. Hindustan Petroleum Corporation Ltd. (HPCL)

Regional Office, Visakhapatnam (A.P.)

12

Union of India, through its Secretary, Department of Revenue,



.... Respondents

I ug

With (T) No. 6416 of 2017

M/s. Rungta Projects Limited.

Versus 1. The State of Jharkhand,


2. Joint Commissioner of Commercial Taxes (Admit), Ranchi Division, Ranchi.


4. Indian Oil Corporation Ltd. (IOCL), Gamaharia, Seraikella-Kharsawan.



With WE (1) No. 6511 of 2017

Petitioner

Respondents

Flectrosteel Steels Limited, Bokaro. Petitioner Versus

. The State offharIchand,


2. Joint Commissioner of Commercial Taxes (Admit), Dhanbad Division, Dhanbad.

3. Deputy Commissioner of Commercial Taxes, Bokaro Circle, Bokaro.


5. Indian Oil Corporation Ltd.,

Rajbandh Terminal, Durgapur (W.E.) „. Respondents

With

(T) No. 6892 of 2017 With

I.A Nos.93 of 2019, 9244 of 2017


13

M/s. Tata Steel Limited ... Petitioner Versus

1 The State of Jharkhand, through the Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi.

2. Joint Commissioner of Commercial Taxes (Admn.), Jamshedpur Division, East Singhbhum.

3. Deputy Commissioner of Commercial Taxes, Chaibasa Circle, Chaibasa.

4. Indian Oil Corporation Ltd. (IOCL), Divisional office at Jamshedpur.

5. Union of India, through its Secretary, Department of Revenue, Ministry of Finance, New Delhi. .... Respondents

With (T) No. 6893 of 2017

With I.A Nos.95 of 2019, 9245 of 2017

M/s. Tata Steel Limited Petitioner Versus





5. Union of India, through its Secretary, Department of Revenue, Ministry of Finance, New Delhi. .... Respondents

With W.P. (T) No. 6897 of 2017

With I.A Nos.94 of 2019, 9246 of 2017

M/s. Tata Steel Limited Petitioner Versus


through the Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi,


14

2. Joint Commissioner of Commercial Taxes (Admn.), Dhanbad Division, Dhanbad.

3. Deputy Commissioner of Commercial Taxes, Jharia Circle, Dhanbad.


5 Union of India, through its Secretary, Department of Revenue, Ministry of Finance, New Delhi.

With

W.P. (T) No. 7107 of 2017 With

LA No.5604 of 2019

Respondents

Ambey Mining Private Ltd. ... Petitioner Versus

t. The State of Jharkhand, through the Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi.

2 Joint Commissioner of Commercial Taxes (Admn.), Ranchi Division, Ranchi.

3 Deputy Commissioner of Commercial Taxes, West Circle, Ranchi.

4 Bharat Petroleum Corporation Ltd. (BPCL), Durgapur. 5. Union of India, through its Secretary,

Department of Revenue, Ministry of Finance, New Delhi. Respondents

with W.P. (T) No. 1952 of 2018

Thriveni Sainik Mining Pvt. Ltd. Petitioner Versus

i. The State ofTharkhand, through the Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi.


3. Deputy Commissioner of Commercial Taxes, Hazaribagh Circle, Hazaribagh.

4. The Hindustan Petroleum Corporation Ltd. (HPCL), Patna. 5. The Indian Oil Corporation Ltd. (IOCL), Patna.

15


With W.P. (T) No. 2646 of 2018

Steel Authority of India Ltd., Ranchi.

Versus t. The State of Jharkhand. 2. The Principal Secretary-cum-Commissioner,

Commercial Taxes Deptt. Govt. of Jharkhand, Ranchi.


Respondents

Petitioner

Respondents .

CORAM: HON'BLE MR. JUSTICE H.C. MISHRA HON'BLE MR. JUSTICE DEEPAK ROSHAN

For the Petitioners

For the Respondents

: Mr. Kavin Gulati, Sr. Advocate M/s. Sumeet Gadodia, Indrajit Sinha, Ritesh Kumar Gupta, Ranjeet Kushwaha, Akshay Kr. Mahato, Nitin Kr. Pasari, Ranjana Mukherjee, Vikas Pandey Anupam Anand, Darshana Poddar Mishra, Ajay Aggarwal and Shilpi, Advocates.

: Mc Atanu Banerjee, Sr. S.C.-III Mc. Navin Kumar Singh, S.C-VII Mr. Rajiv Sinha, A.S.G.I. Mr. Manoj Tandon, C.G.C. M/s. Mrinal Kanti Roy, Amar Nath Gupta, Niraj Kishore, Prabhat Kr. Sinha, Madan Prasad, Rajesh Kumar, Bharat Kumar, Sumir Prasad, Advocates

23/28,08.2019. Heard learned counsel for the petitioners, learned counsel for the

State, learned counsel for the Union of India, as also learned counsel for

the respondent Oil Companies in all these writ applications. 2. Since common question of law is involved in all these writ

applications, they have been heard together, and are being disposed of by this common Judgement.

3. Some of the writ petitioners before us are engaged in manufacturing

process, some of them are engaged in mining activities and some of them

toy W.P.(T) No. 6048 of 2017 and analogous matters

16

are engaged in power generation. They are the bulk purchasers of 'high

speed dieser, which they require for their manufacturing process / mining

activities / generation of power, as the case may be, which is used in

manufacturing, mining, or generation of the goods, which are their end

products available for sale, Admittedly, their end products do not come

within the definition of 'goods' as defined under Section 2(d) of the

Central Sales Tax Act, (hereinafter referred to as the 'CST Act'), whereas

'high speed diesel', which they require in their manufacturing process,

comes within the definition of 'goods' as defined under the CST Act.

4. All the petitioners are aggrieved by the impugned circular dated

11.10.2017, issued by the State of Jharlchand, in its Commercial Taxes

Department, denying the issuance. of Form-t' for all the items included

in definition of 'goods' given under Section 2(d) of the CST Act,

including 'high speed diesel', with which we are concerned in all these

matters. The circular has been issued on the pretext that after coming into

force of the Goods and Services Tax (for short 'GST') regime in the State,

w.e.f. 01,072017, all the six items which have been excluded in

Jharkhand Goods and Services Tax, 2017, (herein after referred to as the

'State GST Act'), i.e., alcoholic liquor for human consumption, which is

exempted under Section 9(1) of the State GST Act, and petroleum crude,

high speed diesel, motor spirit (commonly known as petrol), natural gas

and aviation turbine fuel, on which, the liability to pay tax under the State

GST Act was deferred till the notification issued under Section 9(2) of the

said Act, are still governed by the Tharkhand Value Added Tax Act

(hereinafter referred to as the JVAT Act). The dealers dealing in the goods,

except the aforementioned six items, are no more liable to bay tax under

the JVAT Act, and as such, their registration under the NAT Act have

come to an automatic end we.f. 01.072017. It is further stated in the said

circular that some of the dealers who were not liable to pay tax under the

CST Act, were still registered under Section 7 (1) of the CST Act, as they

were liable to pay tax under the NAT Act. Since such dealers are not

selling the aforesaid six goods, they are no more liable to pay tax under

the NAT Act„ and as such, their registrations under Section 7(2) of the

CST Act as well, have become invalid we.1 01.07.2017. As such, those

dealers shall not be entitled to inter-State purchase of the aforesaid six

17

W.P.(T) No. 6048 of 2017 and analogous matters"

goods, on the concessional rates of tax under the provisions of the CST

Act, on the basis of Form-C. Accordingly, the State Government decided

not to issue Form-C to such dealers for Inter-State purchase of the

aforesaid six goods.

5. In order to appreciate the controversy in all these writ applications,

it may be noted that for implementation of the GST regime in the entire

Nation under "One Nation One Tax" theme, 101" amendment of the

Constitution of India was carried out by the Parliament, introducing

Article 246-A, and making necessary amendment in entry 54 of the State

list of the seventh schedule of the Constitution of India. Necessary

amendment was made in CST Act in the definition of 'goods' as defined

under Section 2 (d) of the CST Act. The said definition which was earlier

having very wide in scope, and included all materials, articles,

commodities and all other kinds of movable property, excluding five.

items, namely, newspapers, actionable claims, stocks, shares and

securities, was now given a very restricted meaning, including only six

items within the definition of 'goods', which after the amendment stood as

follows

"Section 2(d) - "goods means — (i) petroleum crude;

(ii) high speed diesel,.

(iii) motor spirit (commonly known as petrol); (iv) natural gas;

(v) aviation turbine fuel; and (vi) alcoholic liquor for human consumption;"

6. Some other sections of the CST Act also needs to be looked into, in

order to appreciate the controversy involved inthese writ applications,.

Section 2 (i) defines Sales Tax Law as follows:-

(0 "sales tax law" means any law for the time being in force

in any State or part thereof which provides for the levy of taxes

on the sale or purchase of goods generally or on any specified

goods expressly mentioned in that behalf and includes value

added tax law, and "general sales tax law" means any law for the time being in force in any State or part thereof which provides for the levy of tax on the sale or purchase .of goods generally and includes value added tax law;


18

The relevant portion of Section 7(1) and (2) of the CST Act, reads as follows:-

"7. Registration of dealers.--(1) Every dealer liable to pay lax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed.

(2) Any dealer liable to pay tax under the sales tax law of the appropriate State, or where there is no such law in force in the appropriate State or any part thereof any dealer having a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (I), and every such application shall contain such particulars as may be prescribed"

The relevant portions of sub-Section (1), (3) & (4) of Section 8 of the Act, read as follows:-

"8. Rates of tax on sales in the course of inter-State trade or commerce.— (1) Every dealer, who in the course of inter-State trade or commerce, sells to a registered dealer goods of the

description referred to in sub-section (3), shall be liable to pay tax under this Act, which shall be three per cent of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, whichever is lower ..

*** *** *** (3) The goods referred to in sub-section (I),— (a) [Omitted].

(b) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re-sale by him or subject to any rules made by the Central Government in this behalf for use by him in the manufacture or processing of goods for sale or in the tele-communications network or in mining or in the generation or distribution of electricity or any other form of power;

*** *** *** (4)

The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in

the prescribed manner a declaration duly filled and signed by

roc? w9,(T) No. 6048 of 2017

and analogous matters 19

the registered dealer to whom the goods are sold containing the

prescribed particulars in a prescribed form obtained from the prescribed authority:"

It is under the provision of Section 8(4) of the CST Act, that

Form-C is issued to the entitled dealers by the State Government.

7. Section 9 sub-Sections (1) & (2) of the State GST Act shall also be

relevant for the purpose of consideration of these writ applications, which

reads as follows:-

"9. Levy and collection.—(1) Subject to the prbvisions of

sub-section (2), there shall be levied a tax called the Jharkhand

goods and services tax on all intra-State•supplies of goods or

services or both, except on the supply of alcoholic liquor for

human consumption, on the value determined under section IS

and at such rates, not exceeding twenty per cent., as may be

notified by the Government on the recommendations of the

Council and collected in such manner as may be prescribed

and shall be paid by the taxable person.

(2) The State tax on the supply of petroleum crude, high speed

diesel, motor spirit (commonly known as petrol), natural gas

and aviation turbine fuel, shall be levied with effect from such

date as may be notified by the Government on the

recommendations of the Council."

8. It is the stand of the State Government that since the end products of,

the petitioners after their manufacturing process, mining process, or

power generation process, are not covered by the definition of 'goods'

given under Section 2(d) of the CST Act, their registration under

Section 7(2) of the CST Act came to an automatic end and hence, they

were not entitled for issuance of Form-C for claiming lesser rate of tax on

the inter-State purchase of 'high speed diesel' made by them for their

manufacturing, mining / power generation activities. A reference may also

be had to the Office Memorandum dated 7th November, 2017, issued by .

the Union of India in its Ministry of Finance, Department of Revenue,,

State Tax Division, clarifying the definition of 'goods' in Section 8(3)(b)

of the CST Act, stating that the Ministry of Law has confirmed that the

term 'goods' has been specifically defined under the CST Act, and prima fade, the term 'goods' referred to in Section 8(3)(b) of the CST Act, shall

have the same meaning as defined and amended under Section 2(d) of the

CST Act, vide the Tax Laws Amendment Act, 2017.

log W.P.(T) No. 6048 of 2017


9. All these issues were considered by the Hon'ble Punjab and

Haryana High Court in Carpo Power Limited Vs. State of Haryana and Others, (CWP No.29437 of 2017, decided on 28,03.201?), wherein the

Punjab and Haryana High Court in the similar circumstances held that the

petitioner before it was entitled for issuance of Form-C for inter-State

purchase of one of the items mentioned in Section 2(d) of the CST Act.

The matter was taken to the Hon'ble Supreme Court of India, which by

order dated 13.08.2018 passed in Special Leave to Appeal (C) No.20572

of 2018, dismissed the SLA preferred against the Judgment passed by the

Hon'ble Punjab and Haryana High Court. Thereafter, the Central

Government in its Ministry of Finance, Department of Revenue, New

Delhi, issued letter dated 01.11.2018, addressed to Commissioners of

Commercial Taxes of all the States / Union Territories on the subject

regarding issuance of Form-C, making further clarification to its earlier

OM dated 07.11.2017, stating that in view of the Judgment passed by the •

Punjab and Haryana High Court in Carpo Power Limited case, which

was upheld by the Hon'ble Supreme Court by its Order dated 13.08.2018

in SLP No.20572 of 2018, the matter had been examined by the

Department of Revenue in the Central Government and it was decided to

forward the copy of the aforesaid Judgment to the State Governments for

compliance in their respective States. Thus, according to the Central

Government in its Ministry of Finance, Department of Revenue, the issue

in question had been set at rest in view of the decision of the Punjab and •

Haryana High Court, in Carpo Power Limited case, as affirmed by the Hon'ble Supreme Court.

10. When these matters were taken up by this Court on 01.07.2019, we

were informed that no decision had been taken by the State of Jharkhand

with respect to the letter dated 1.11.2018 issued by the Central

Government and upon the prayer of the learned counsel for the State, we

adjourned these matters to enable the State Government fo take its own

decision on the aforesaid letter. Pursuant to the aforesaid order, a

supplementary counter affidavit has been filed on behalf of the

respondent-State, in which, after considering the letter dated 1.11.2018

issued by the Ministry of Finance, Government of India, the State

Government has stuck to its earlier stand as taken in the circular


21

dated 11.10.2017, denying the issuance of Form-C to the dealers, with

respect to the aforesaid six items, covered under Section 2(d) of the CST

Act. The opinion of the learned Advocate General as well as the decision

of the State Government have been brought on record as Annexure-A to

the said counter affidavit, and it would be beneficial to take into account

the opinion given by the learned Advocate General. In his opinion, the

learned Advocate General, has stated that so far as the matters pending

before the Jharkhand High Court are concerned, various issues have been

raised including that in some matters, the agreement under which, the so-

called mining dealers are performing their contractual works, the

stipulations are otherwise and in their cases, the difference between the

VAT rates and the Central CST rates are being enjoyed by the dealers

wrongly, as in relation to those dealers who are the works contractors,

they are utilising Form-C for buying the VAT items at liability of tax

of 2%, whereas the price of diesel which they are receiving from their

employer is the State VAT, which is approximately 22%. The learned

Advocate General also opined that in the facts of this case, it would be .

appropriate that the State Government may take an interlocutory decision

to redress the grievances of the dealers and / or to keep the concerned

impugned order in abeyance till final decision is taken by the High Court,

and the State Government may contest the matters on their own merits

and may even decide to take the matters up-to the level of the Hon'ble

Supreme Court of India, if the situation so arises. It was also opined by

the learned Advocate General that in appropriate cases, all possible

corrective measures be taken so that the State exchequers or even the

Government of India or its agencies may not be put to loss of revenue

only on account of the technical application of the provisions.

11. On the basis of the opinion of the learned Advocate General, the

State Government has taken the stand through its letter dated 21.08.2019,

addressed to the learned Senior Standing Counsel-M, Jharkhand High

Court, that those dealers who have migrated to GST regime and who are

not selling the aforesaid six goods covered under Section 2 (d)of the CSt Act, are not covered under Section 7(1) of the CST Act as well. Even as

per the definition of the 'Sales tax laws' under Section 2(i) of the CST Act,

the word 'goods' shall mean only those goods as defined under

Ho W.P.(T) No. 6048 of 2017. and analogous matters

22

Section 2(d) of the CST Act, and those dealers are out of the purview of

the State GST Act. In the present situation only JVAT Act comes under the

'sales tax laws', under which the petitioners are not liable to be taxed. As

such, those dealers shall not even qualify to be registered under

Section 7(2) of the CST Act, and accordingly, they shall not be entitled

even for issuance of Form-C under the CST Act.

12. Learned counsels for the writ petitioners have submitted that the

impugned notification dated 11,10.2017 is absolutely illegal and has been

issued on absolutely non est reasoning that since the dealers are not

selling the aforesaid six goods as defined under Section 2(d) of the Act are

no more liable to be taxed under the NAT Act, their registration under

Section 7(2) of the CST Act shall also come to an automatic end, for the •

reason that their end products which are available for sale do not come •

within the definition of 'goods' as given under Section 2(d) of the CST

Act. It is submitted by learned counsels that plain reading of Section 7(2)

of the CST Act would show that a dealer having a place of business in the

State, is entitled to be registered under the CST Act, irrespective of his.

liability to pay the tax, either under the CST Act, or any 'sales tax law' of

the State, which would include the NAT Act, or State GST Act.

13, Learned counsels have submitted that this question is no more

nes Integra and has been decided by the Hon'ble Supreme Court in

Printers (Mysore) Ltd. & Anr. Vs. Asstt. Commercial Tax Officer &

Ors., reported in (1994) 2 SCC 434, wherein when the word

"newspapers" was brought in the pre-amendment Section 2(d) of the CST

Act, by amending Act 31 of 1958, the stand was taken by the Central

Sales Tax Authorities that by virtue of the said amendment of the

definition, the printers / publishers of the newspapers were not entitled to

the benefits of Section 8(3)(b) read with Section 8(1)(b) of the CST Act,

and were therefore, not entitled for issuance of Form-C. This question has

been answered by the Honlble Supreme Court in the following terms:-

"Th. . Now, the expression "goods" occurs on four occasions in Section 8(3)(b). On first three occasions, there is

no doubt, it has to be understood in the sense it is defined in

clause (d) of Section 2. Indeed when Section 8(1)(b) speaks if moods. it is really referring to goods referred to in the first half

pf Section 8(3)0) i.e. on first three occasions. It is only when

W.P.(1) No. 6048 of 2017 and analogous matters

23

Section 8(3)(b) uses the expression "goods" in the second half of the clause. i.e. on the fourth occasion that it does not and cannot be understood in the sense it is defined in Section 2(d). In other words, the "goods" referred in the first half of clause (b) in Section 8(3) refers to what may zenerally be referred to as raw material (in cases where they were purchased by a dealer for use in the manufacture of poodle for sale) while the said word "goods" occurring for the fourth time in the latter half) cannot obviously refer to raw material. It should also be remembered that Section 2 which defines certain expressions occurring in the Act opens with the words. "In this Act unless the context otherwise reguires". This shows that wherever the word "goods" occurs in the enactment, it is not mandatory that one should mechanically attribute to the said expression the meaning assigned to it in clause (d). Ordinarily, that is so. But where the context does not permit or where the context requires otherwise, the meaning assigned to it in the said definition need not be applied. If we keep the above consideration in mind, it would be evident that the expression "goods" occurring in the second half of Section 8(3)(b) cannot be taken to exclude newspapers from its purview. The context does not permit it. (Emphasis supplied).

Placing reliance on this decision it is submitted by learned counsels

for the writ petitioners that since the use of the expression "goods" in the

second half of the clause, i.e., on the 4th occasion, cannot be understood in'

the same sense as defined under Section 2(d) under the Act, as held by the

Hon'ble Supreme Court of India, it is no more open to the State

Government to deny Form-C on the same basis, i.e., the end product of

the petitioners should also be 'goods' within the meaning of Section 2(d)

of the CST Act.

14. Learned counsels have further placed reliance upon the decision of

the Hon'ble Supreme Court of India in Commissioner of Sales Tax, M.P.

Vs. Madhya Bharat Papers Ltd., reported in (2000) 2 SCC 15, wherein the law has been laid down as follows :-

"8. A bare perusal of the above-quoted provision goes to show that every dealer liable to pay tax under the Central Sales Tax Act shall secure a registration under sub-section (1) of Section 7. Such dealers as have a place of business in a State and are not liable to pay tax under the Central Act may still

have themselves registered under sub-section (2) of Section 7 of the Central Sales Tax Act if they are dealers liable to pay tax

C12 W.P.(T) No. 6048 of 2017 and analogous matters

24

under the sales tax law of the appropriate State [notwithstanding the fact that the sales or purchases made by them are exe pt from tax or a refund or a rebate of tax is admissible in respect thereof) or there is no State legislation attracting liability to pat) tax on such dealers. Such a prayer for registration shall be made to the same authority who grants registration under sub-section (I). Registration

under sub-section (1) is compulsory; registration under sub-section (2) is optional. For the purpose el securing a registration under sub-section (2) abovesaid the dealer need not necessarjy be liable to pay any amount of tax." (Emphasis supplied).

Placing reliance on this decision it is submitted by learned counsels

for the petitioners that the registration under Section 7(2) of the CST Act

is optional and is not dependent upon the fact that the dealers are liable to

pay tax under any law of the State.

15. It is further submitted by learned counsels for the petitioners that

prior to 01.07.2017, the petitioners were liable to be taxed under the JVAT

Act, but after 01.07.2017, i.e., after coming into force of GST regime,

they are not liable to be taxed under the JVAT Act, but their registration

under Section 7(2) of the CST Act will not come to an automatic end

simply because they are no more liable to be taxed under the JVAT Act. It

is submitted by learned counsels that for cancellation / -amendment

registration under Section 7 of the CST Act, there is specific procedure

prescribed under under Section 7(4) of the CST Act itself, and there can

be no occasion to bring their registration to an automatic end.

16. Learned counsels have further submitted that all these questions

have been elaborately decided by the Punjab and Haryana High Court in

Carpo Power Limited's case (supra), in which the same stand was taken

by the State Government for denying the issuance of Form-C after the

coming into effect of GST regime, and pursuant to the amendment in the .

definition of 'goods' under Section 2(d) of the CST Act. The Punjab and

Haryana High Court has also taken into consideration the various

provisions of the GST Act applicable in the State, and has come to the

conclusion that even after the implementation of the State GST Act in the

State of Punjab and Haryana, a further notification under Section 9(2) of

the State GST Act not having been issued, it was held that the petitioner

therein though was not liable to pay tax under the CST Act, but was still


25

liable to pay tax under the HGST Act 2017, and as such even though the

end product, i.e., electricity, sold by the said petitioner was not coming

within the definition of goods under Section 2(d) of the CST Act, the

petitioner was still entitled to get Form-C under Section 8 of the CST Act.

17. It is further submitted by learned counsels for the petitioners that the

matter was taken to the Hon'ble Supreme Court in Special Leave to

Appeal (C) No.20572 of 2018, which was dismissed and the decision of

the Punjab and Haryana High Court has attained finality. Learned

counsels for the petitioners have pointed out that not only the Punjab and

Haryana High Court, rather the other High Courts in the Country, namely,

Chattisgarh High Court in Shree Raipur Cement Plant Vs. State of

Chattisgarh & Ors., reported in 2018-V1L-225-CHG, Rajasthan High

Court in Hindustan Zinc Limited Vs. The State of Rajasthan & Ors.,

reported in 2018-VIL-233-RAJ, Madras High Court in MIs. The Ramco

Cements Ltd. Vs. The Commissioner of Commercial Taxes, Chennai

& Ors., reported in 2018-VIL-494-MAD, Gauhati High Court in Star

Cement Meghalaya Vs. the State of Assam & On., reported in

2018-VIL, 459-GA U, Orissa High Court in M/s. Tata Steel Limited Vs.

the State of Odisha & Ors., (in W.P.(C) No. 23585 of 2017 decided on

12.12.2018), have taken the similar view as taken by the Punjab and

Haryana High Court, and in all these cases, the issuance of Form-C were

denied by the respective States on the same ground, which were annulled

by the respective High Courts. Reliance has also been placed upon the

decision of the Gujarat High Court in Gaurav Contracts Company Vs.

State of Gujarat, reported in 2019-VIL-281-GUJ, wherein the petitioner

company who were engaged in the mining operations had applied for

registration certificate under the CST Act for purchasing high speed

diesel. The similar stand was taken by the State of Gujarat and the

Hon'ble Gujarat High Court has also come to the finding that the dealers

who are registered under the GST Act, can also be registered under the

CST Act, in respect of the commodities which fall within the ambit of

expression 'goods' as defined under Section 2(d) thereof for getting the

benefit of reduced rate of tax under Section 8 of the CST Act. In other

words the Gujarat High Court has also taken the similar view.

W.P.(T) No. 6048 of 2017 I VI


18. Placing reliance on these decisions, learned counsels for the

petitioners pointed out that the Government of India, which had earlier

come up with the OM dated 07.11.2017, stating that the term goods"

referred in Section 8(3)(b) of the CST Act will have the same meaning as

defined and amended under Section 2(d) of the CST Act, has now come

up with another clarification, vide its letter dated 01.11.2018, issued to all

the Commissioners of Commercial Taxes in all the States and Union

Territories, with respect to the definition of 'goods' under Section 8(3)(b)

of the CST Act and issuance of Form-C, stating that the matter has been

finally settled by the Hon'ble Punjab and Haryana High Court and also

upheld by the Hon'ble Supreme Court, and accordingly, all the

Commissioners of the Commercial Tax of all the States and Union

Territories were asked for compliance of the aforesaid decision in their

respective States, Learned counsels accordingly, submitted that the matter

is now fully covered with the aforesaid decisions and the issue has now

been set at rest by the Government of India, by its aforesaid letter

dated 01.11.2018, and accordingly, the impugned notification

dated 11.10.2017 issued by the State Government, cannot be sustained in!

the eyes of law. It is submitted by learned counsels that CST is levied by

the Central Government, and if the Central Government has no objection

with the issue settled as aforesaid, the State Government cannot have any

different stand, as admittedly, the State Government collects the CST only

on behalf of the Central Government.

19. Learned counsel for the State on the other hand, has opposed the

prayer submitting that the reliance placed by the learned counsels for the

petitioners in Printers (Mysore) Ltd.'s case (supra), is erroneous, in view

of the fact that the said case related to the issuance of Form-C to a printer

of newspapers which was denied by the State. It is submitted by learned

counsel for the State that in the aforesaid decision, the Hon'ble Supreme

Court had taken note of the freedom of press under Article 19(1)(a) of the

Constitution of India, and in the background of the fact that the

newspapers were not subject to any tax on their sale, the aforesaid

decision had been given by the Hon'ble Apex Court. Learned counsel for

the State has also submitted that the Hon'ble Punjab and Haryana High

Court has given the finding that the definition of 'Sales tax laws' as given

JAS W.P.(T) No. 6048 of 2017' and analogous matters ,

27

under Section 2(i) of the CST Act, is inclusive in nature, and is not

restricted to any particular sales tax enactment and it includes both GST

and VAT laws, and no restricted meaning can be given to the definition of

'Sales tax laws' that it only covers VAT Act, and not any other sales tax

law, such as GST Act. It is submitted that while giving such an

interpretation, the Punjab and Haryana High Court has not taken into

consideration the point that the word "goods" used in Section 2(i)

defining Sales tax law' shall also be covered by the "goods" defined

under Section 2(d) of the CST Act. Learned counsel for the State has

submitted that in view of the fact that the word "goods" used in

Section 2(i) of the CST Act defining the Sales tax law' shall also mean

only those six goods as defined under Section 2(d) of the CST Act, which

are not taxable under the State GST Act, therefore, it cannot be said that

the interpretation of definition of 'Sales tax law' that it shall include even

such 'goods' in respect of which GST law is not applicable, is a proper

interpretation in the eyes of law. It is submitted by the learned counsel for

the State that the Special Leave to Appeal preferred against the said.

Judgment has been dismissed in limine by the Hon'ble Apex Court, and

no decision has been given on merits. Simply due to the fact that the

Special Leave to Appeal has been dismissed, the Judgment rendered by

the Punjab and Haryana High Court cannot be said to be a binding

precedent for this High Court, Learned counsel further endorsed the

opinion of the learned Advocate General given to the State Government,

that in some of the matters, in which, the mining contractors are

performing the contractual works and by utilising Form-C, they are

buying VAT items, in these cases high speed diesel, at liability of taX

at 2%, whereas the price of high speed diesel which they are receiving

from their employer is at the rate of the State VAT, which is 22%

approximately. Learned counsel submitted that the state exchequer is

being put to a great loss by this practice by some of the contractors, who

are also petitioners in some of these matters. Learned counsel accordingly,

submitted that for checking this situation, it is necessary for the State

Government to have a control over issuance of Form-C.

20. It is further submitted by learned counsel for the State, that after the

amendment in the definition of the term 'goods' in Section 2(d) of the

W.P.(T) No. 6048 of 2017

Ft


CST Act, those dealers who have migrated to GST, and not selling the

six 'goods' included in Section 2(d) of the CST Act, are not liable to pay

tax under the sales tax law of the State, in view of the fact that the word

"goods" used in Section 2(i) of the CST Act defining the 'Sales tax law'

shall mean only those six goods as defined under Section 2(d) of the

CST Act. Such dealers are not even liable under the sales tax law of the

State / JVAT Act. As such, their registration under Section 7(2) of the

CST Act shall also come to an automatic end.

21. Learned counsel for the State further submitted that the decision of

the Hon'ble Apex Court in Commissioner of Sales Tax, M.P. Vs.

Madhya Bharat Papers Ltd. (supra), holding that the dealers having a

place of business in a State, irrespective of the fact that they are liable to

pay tax under the State tax law or not, may still get themselves registered

under Section 7(2) of the CST Act, makes it clear that the said registration

is only optional. It is submitted that it is for the State Government to

decide whether their registration can be allowed to continue under

Section 7(2) of the CST Act or not, as such registration cannot be claimed

by way of right. Learned counsel for the State has submitted that the

Rules have also been framed by the State Government under the CST Act,

which prescribes procedures for application and registration of the dealers

under Section 7 of the CST Act.

22. It is further submitted by the learned counsel for the State that since

the petitioners are not selling any goods defined under Section 2 (d) of the

CST Act, they are no more liable to any tax under the State GST Act, and

accordingly, their registration even under the CST Act becomes invalid,

and that is the reason for issuance of the impugned notification

dated 11.10,2017. Learned counsel accordingly, submitted that there is no

illegality in the said notification and it cannot be struck down only on the

score that the Punjab and Haryana High Court and other High Courts

relying upon its decision, have taken a contrary view. Learned counsel

accordingly, opposed the prayer made by the writ petitioners.

23. In reply to the submission of the learned counsel for the State, with

regard to some of the writ petitioners, stating that they are taking the.

benefit of the concessional rate of tax under the CST on the basis of

Form-C issued and they are still receiving from their employer of State

W.P.(T) No. 6048 of 2017

Iii and analogous matters

29

VAT which is 22% approximately, it is pointed out by the learned counsel

for those petitioners that on this score, they were denied Form-C, but upon

intervention of the Court, their Form-C have been restored. Learned

counsel has submitted that there is no illegality in the same.

24. Be that as it may, we are not concerned with the individual cases at

this stage, as the impugned action of the State is the blanket ban on

issuance of Form-C by the State Government to all those dealers who are

not selling the goods as defined under Section 2(d) of the CST Act. The

said notification is not directed to a particular dealer, rather it is a general

notification applicable to all.

25. Having heard the learned counsels for both sides and upon going

through the record, we find that only question that has to be decided in

these batch of cases is whether the reasoning given by the State

Government in its Notification dated 11.102017, for denying the issuance .

of Form-C to the dealers with respect to all the items included in the'

definition of 'goods' given in Section 2(d) of the CST Act, that the dealers

who are not selling their end products which are among the aforesaid six

goods, i.e., petroleum crude, high speed diesel, motor spirit (commonly

known as petrol), natural gas, aviation turbine fuel and alcoholic liquor

for human consumption, are no more liable to tax under the 'VAT Act and

accordingly, their registration under Section 7(2) of the CST Act as well,

have come to an automatic end, or have become invalid, can be said to be

a valid reasoning and be sustained in the eyes of law. We are of the

considered view that in view of the law laid down by the Hon'ble Apex

Court in Printers (Mysore) Ltd.'s case (supra), wherein it is clearly held

that the use of the expression 'goods' referred to in the first half of Section

8(3)(b), i.e., on first three occasions can be understood in the sense it is

defined in Section 2(d) of the CST Act, whereas the expression "goods" in

the second half of the clause, i.e., on the fourth occasion does not and

cannot be understood in the sense it is defined in Section 2(d) of the CST

Act, as it refers to the manufactured goods, in the case of the writ

petitioners, their end products need not be 'goods' within the meaning of

Section 2(d) of the CST Act, We find no merit in the submission of the

learned counsel for the State that this meaning has been assigned to the

word 'goods' appearing in the second half of Section 8(3)(b) of the CST

31818(T) No. 6048 of 2017 Its


Act, by the Apex Court in view of the peculiar facts of that case, as in that

case, the benefit of Section was given to the printers publishing the

'newspapers' who were not liable to any tax on the sale of 'newspapers'

published by them or that they were enjoying the freedom of press under

Article 19(1)(a) of the Constitution of India. The only difference in the

definition of pre and post amendment of 'goods' as given under

Section 2(d) of the CST Act is that earlier the definition was having a

wider connotation, empassing into it almost all types of goods, except five

goods mentioned therein, i.e., newspapers, actionable claims, stocks,

shares and securities, whereas after the amendment the restricted meaning

has been given to the word 'goods' which shall include the six items only,

which are presently there in the Act. The reasonings given by the Hon'ble

Supreme Court in Paragraph-18 of the said Judgment, quoted above, have

nothing to do either with non-liability of the press to make any payment •

of tax, or the freedom of press under Article 19(2) of the Constitution of

India. The reasons given in paragraph-18 of the said Judgment by the

Hon'ble Apex Court fully apply to the facts of the present case also,

which conclusively hold that the word `goods' appearing in the second

half of Section 8(3) (b) of the CST Act may not necessarily mean the

`goods' as defined under Section 2(d) of the CST Act. We also find that

the registration of a dealer under Section 7(2) of the CST Act is not

subject to any liability of the dealer to pay the tax or not, rather as laid .

down by the Hon'ble Apex Court in Commissioner of Sales Tax, M.P.

Vs. Madhya Bharat Papers Ltd. (supra), the dealers are entitled to

continue to be registered under Section 7(2) of the Act, irrespective of the

fact whether they are liable to pay any tax to State or not.

26. We do not find any merit in the submission of the learned counsel

for the State that since the dealers are no more liable to pay tax under the

JVAT Act, in view of the fact that the word "goods" used in Section 2(i) of

the CST Act defining the 'Sales tax law' shall mean only those six goods

as defined under Section 2(d) of the CST Act, their registration under

Section 7(2) of the Act shall come to an automatic end. That being the

position, the very reasoning for issuance of the circular dated 11.10.2017

has no legs to stand in the eyes of law and the said circular cannot be •

sustained in the eyes of law. The same view has been taken by the

9 W.P.(T) No. 6048 of 2017

31 and analogous matters

Hon'ble Punjab and Haryana High Court in Capro Power Limited's case (supra), as affirmed by the Hon'ble Supreme Court and the similar views

have been taken by the seven other High Courts in the similar facts and-

circumstances. We see no reason to deviate from the consistent stands

taken by the different High Courts of the Country. Accordingly, the

impugned circular dated 11.10.2017 issued by the State Government in its

Commercial Taxes Department, which have been challenged in all these

writ applications is hereby, quashed.

27. Pursuant to the interim orders passed in these writ applications,

Form-C have been issued to the petitioners and it is an admitted case by

the learned counsel for the petitioners that provisional credit notes -have

also been given to them by the respective oil companies. We make it dear

that the provisional credit notes given to the petitioners shall be given

effect to, or in any case in which the provisional credit notes have not

been given, the required refund shall always be given to the petitioners. If

the respective oil companies have made the deposit to the State

exchequer, they shall also be entitled to claim the refund thereof.

28. As regards the apprehension of the learned Advocate General in his

opinion given to the State Government, as also endorsed by the learned

counsel for the State, that Form-C may be mis-utilised by some of the

dealers, we can only clarify that appropriate action can always be taken

after giving due notice to the individual dealers, and after affording them

the reasonable opportunity to show-cause, and in accordanbe with law, but

there cannot be a blanket denial of the benefit of Form-C, as has been

done by virtue of circular dated 11.10.2017.

29. With these observations and directions, all these writ applications

stand allowed. The pending Interlocutory Applications in all the writ

applications also stand disposed of.

(FLC, Mishra, J.)

(Deepak Roshan, J.)

Civil Rev. No. 113 of 2019 and analogous matters

IN THE HIGH COURT OF JHARICHAND AT RANCH' Civil Review No. 113 of 2019

With Caveat Petition No. 264 of 2019 and I.A. No. 2351 of 2020

Indian Oil Corporation Limited, having its regional Office at Rajbandh Terminal, Durgapur, West Bengal. ... Petitioner

Versus 1. Hilltop Ilirise Private Ltd, Dhanbad. 2. The State of Jharkhand,


3. Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi.



With Civil Review No. 104 of 2019

With I.A. No. 2353 of 2020

Indian Oil Corporation Limited, having its regional Office at Rajbandh Terminal, Durgapur, West Bengal. ... Petitioner

• Versus i n ....................

1 M/s B.G.R. Mining and Infra Limited, Hyderabad. rned 2. The State of Jharkhand,

erne

through the Secretary-cum-Commissioner, n this Day o Commercial Taxes Department, Ranchi.

3 Joint Commissioner of Commercial Taxes (Administration), Dhanbad Division, Dhanbad.

4.Deputy Commissioner of Commercial Taxes,

AJdde,vit

Dhanbad Circle, Dhanbad. 5. Union of India, through its Secretary,



With I.A. No. 2354 of 2020 & I.A. No. 5415 of 2020

Indian Oil Corporation Limited,

having its Divisional Office at Jamshedpur. ... Petitioner


2

Versus 1. Tata Steel Ltd, Mumbai,

having its manufacturing unit at Jamshedpur. 2. The State of Jharkhand,


3. The Joint Commissioner of Commercial Taxes (Adam.), Jamshedpur Division, Jamshedpur.

4, Deputy Commissioner of Commercial Taxes, Urban Circle, Jamshedpur.

5. Union of India, through its Secretary, Department of Revenue, Ministry of Finance, New Delhi. ... Respondents



Indian Oil Corporation Limited, having its Divisional Office at Jamshedpur. ... Petitioner

Versus 1. M/s Tata Steel Ltd, Mumbai,

having its Colliery at Ghatotand, District Ramgarh. 2. The State of Jharkhand,


3. The Joint Commissioner of Commercial Taxes (Admn.), Hazaribag Division, Hazaribag.


5. Union of India, through its Secretary, Department of Revenue, Ministry of Finance, New Delhi. ...Respondents



Indian Oil Corporation Limited, having its State Office at Patna. Petitioner

Versus 1. M/s Dhansar Engineering Co. Pvt. Ltd,

having its registered office Dhanbad. 2. The State of Tharkhand,


3. The Joint Commissioner of Commercial Taxes (Admit), Dhanbad Division, Dhanbad.

3



5. Reliance Industries Ltd., Haldia, West Bengal. 6. Union of India, through its Secretary,




Indian Oil Corporation Limited, having its Divisional Office at Jamshedpur. ... Petitioner

Versus I. Tata Steel Ltd, Mumbai,

having its Colliery at Jharia, District Dhanbad. 2. The State of Jharkhand,


3. The Joint Commissioner of Commercial Taxes (Adam.), Dhanbad Division, Dhanbad.

4. Deputy Commissioner of Commercial Taxes, Jharia Circle, Dhanbad.

5. Union of India, through the Secretary, Department of Revenue, Ministry of Finance, New Delhi. Respondents



Indian Oil Corporation Limited, having its State Office at Patna. Petitioner

Versus 1. Tata Steel Ltd, Mumbai,

having its Mines at Noamundi, District West Singhbhum. 2. The State of Jharkhand,


3. The Joint Commissioner of Commercial Taxes (Admin.), Jamshedpur Division, Jamshedpur.

4. Deputy Commissioner of Commercial Taxes, Chaibasa Circle, Chaibasa, West Sighbhum.

5. Union of India, through the Secretary, Department of Revenue, Ministry of Finance, New Delhi. Respondents

With

Civil Review No. 10 of 2020

4

Civil Rev. No. 113 of 2019 and analogous matters X23

With I.A. No. 2349 of 2020

Indian Oil Corporation Limited, having its Depot at Rajbandh Terminal, Durgapur, West Bengal. ... Petitioner

Versus 1. Electrosteel Steels Limited, Ranchi. 2. The State of Tharkhand,


3. The Joint Commissioner of Commercial Taxes (Admn.), Dhanbad Division, Dhanbad.

4. Deputy Commissioner of Commercial Taxes, Bokaro Circle, Bokaro.


With

Civil Review No. 9 of 2020 With

Caveat Petition No. 268 of 2019 I.A. No. 2350 of 2020

Indian Oil Corporation Limited, having its State Office at Patna. ... Petitioner

Versus I Usha Martin Limited, Tatisilwai, Ranchi. 2. The State of Tharkhand,


3. The Joint Commissioner of Commercial Taxes (Admn.), Ranchi Division, Ranchi.

4. Deputy Commissioner of Commercial Taxes, South Circle, Ranchi.


CORAM: HON'BLE MR. JUSTICE H.C. MISHRA

HON'BLE MR. JUSTICE DEEPAK ROSHAN

For the Petitioners : M/s S.D. Sanjay, Sr, Advocate Sweta Kumari & Aanya, Advocates

For the Respondent-State : Mr. P.A.S. Pati, S.C.-IV For the Respondents : M/s. Kevin Gulati, Sr. Advocate

Biren Poddar, Sr. Advocate

Sumeet Gadodia, Amrita Sinha, Piyush Podar, Advocates


5

For the Union of India : Mr. Rajiv Sinha,A.S.G.I.

The matter was taken up through Video Conferencing. Learned counsels for the parties had no objection with it and submitted that the audio and video qualities are good.

-V 17.10.2020. Heard learned counsels for the parties. Since all these review

applications arise out of the same Judgement and Order, they have been heard

together and are being disposed of by this common order.

2. Indian Oil Corporation Ltd, which was a party respondent in W.F.

(C) No. 6048 of 2017 and the analogous matters, is aggrieved with paragraph

No.27 of the Judgment and Order dated 28.8.2019 passed by this Court in the

aforesaid matters, and has filed all these civil review applications.

3. Before entering into the merits of these cases, we take note of the fact

that in the review applications in opening paragraphs, the review petitioner

has stated that after the hearing was concluded in the aforesaid writ

applications, the Judgment was reserved and when the Judgment., was

delivered, it was found that in paragraph-27 of the Judgment, there was some

specific direction upon the review petitioner, for which, there was neither any

prayer in the writ applications, nor any argument was made. We would like to

clarify at this stage itself that the Judgment was never reserved in the writ

applications, rather, upon conclusion of the arguments, the Judgment. was

dictated in the open Court by us in presence of the learned advocates of all the

parties, including learned counsel for the review petitiOner as well. As such,

this statement is against the record and absolutely uncalled for. However, we

do not propose to take any action in the matter, except giving a counselling

suggestion to the counsel for the review petitioners to be careful while

drafting applications and to be fair enough to bring on record the correct facts

only and not the incorrect facts.

4. The writ petitioners, who were .engaged in manufacturing process,

mining operations or power generation, were the bulk purchasers of High

Speed Speed Diesel for those purposes by way of inter State trade, and were

aggrieved by the circular dated 11.10.2017, issued by the State of Jharkhand

in its Commercial Taxes Department, denying the issuance of Form-V., for all

thq items included in definition of 'goods' given under Section 2(d) of the

Central Sales Tax Act. The writ petitioners were aggrieved by the fact that

High Speed Diesel which, was one of the items included in the definition of

Civil Rev. No. 113 of 2019, mid analogous matters

6

the 'goods' as aforesaid, and accordingly, they were denied the issuance of

Form-'C' by the concerned authority, depriving them of the coneessional rate

of Central Sales Tax (in short CST), on the purchases made by them. They

approached this Court in W.P.(C) No. 6048 of 2017 and the analogous matters,

which were disposed of with the following directions :-

"26. We do not find any merit in the submission of the learned counsel for the State that since the dealers are no more liable to pay tax under the JVAT Act, in view of the fact that the word "goods" used in Section 2(i) of the CST Act defining the 'Sales tax law' shall mean only those six goods as defined under Section 2(d) of the CST Act, their registration under Section 7(2) of the Act shall come to an automatic end. That being the position, the vely, reasoning for issuance of the circular dated 11.10.2017 has no legs to stand in the eyes of law and the said circular cannot be sustained in the eyes of law The same view has been' taken by the Hon'ble Punjab and Haryana High Court in Capro Power Limited's case (supra), as affirmed by the Hon'ble Supreme Court and the similar views have been taken by the seven other High Courts in the similar facts and circumstances. We see no reason to deviate from the consistent stands taken by the different High Courts of the Country. Accordingly, the impugned circular dated 11.10.2017 issued by the State Government in its Commercial Taxes Department, which have been challenged in all these writ applications, is hereby, quashed. 27. Pursuant to the interim orders passed in these writ

applications, Form-C have been issued to the petitioners and it is an admitted case by the learned counsel for the petitioners that provisional credit notes have also been given to them by the respective oil companies. We make it clear that the provisional credit notes given to the petitioners shall be given effect to, or in any case in which the provisional credit notes have not been given, the required refund shall always be given to the petitioners. If the respective oil companies have made the deposit to the State exchequer, they shall also be entitled to claim the refund thereof "

5. The review petitioners, who were the party respondents in the aforesaid

writ applications, are aggrieved with the directions given in paragraph-27 of

the Judgment as aforesaid.

6. It may be pointed out that during the pendency of the writ applications,

pursuant to the interim orders passed by the Court, Form-`G' had been issued

to the writ petitioners and pursuant to the submission of those Form-'C' to the

Oil Company, i.e., the review petitioners, the Oil Company had issued the

provisional credit notes in favour of the writ petitioners. The review

petitioners are aggrieved with the fact that in paragraph-27 of the Judgment, it

was made clear that the provisional credit notes given to the petitioners shall


7

be given effect to, or in any case in which the provisional credit notes have

not been given, the required refund shall always be given to the writ

petitioners. It was also made clear that if the respective Oil Companies have

made the deposit to the State Exchequer, they shall also be entitled to claim

the refund thereof.

7. Learned senior counsel for the review petitioners has submitted that this

relief was neither prayed for by the writ petitioners nor there was any

argument on the same. It is submitted by learned senior counsel that after the

Judgment passed by this Court, they have claimed the refund on the basis of

Form-'CL but their claims have been rejected by the concerned authorities in

the State of West Bengal.

8. Learned counsel for the review petitioners has also placed before us that

a similar situation arose in the State of Rajasthan and in the State of Gujarat.

The State of Gujarat refused to refund the extra amount of CST deposited by

the selling dealer, i.e., Reliance Industries Ltd., to them, for the inter State

sale of High Speed Diesel for use in the mining process in the State of

Rajasthan. The matter had traveled to the Gujarat High Court in R/Special

Civil Application Nos, 15333 of 2019 and 16288 of 2019, wherein by

Judgment dated 18.12.2019, it was held by the Gujarat High Court that it was

for the purchasers of High Speed Diesel to claim the refund from the

concerned authorities and any claim of refund by the selling dealer, i.e.,

Reliance Industries Ltd., would not be appropriate as the question of unjust

enrichment would arise in that case. Placing reliance on this decision, it was

submitted by the learned senior counsel for the review petitioners that

pursuant to the Judgment passed by this Court, the review petitioners could

not claim any refund of the extra amount of CST, already deposited by them

to the State Exchequer in the State of West Bengal, and they cannot be made

liable to refund the amount to the writ petitioners.

9. Learned counsel for the writ petitioners-opposite parties have opposed

the prayer, submitting that there is no occasion for review of the Judgment

passed by this Court, as the same is based upon the decision of the Hon'ble

Apex Court and followed by several High Courts in the Country.

10. Having heard the learned counsels for both sides and upon going, •

through the record, we find that in paragraph-27 of the Judgment quoted

above, there is nothing to prejudice the review petitioners. This Court had

only set aside the circular dated 11.10.2017, issued by the State of Jharkhand

in its Commercial Taxes Department, denying the issuance of Form-t', to the

8


writ petitioners and as a necessary consequence thereof, held the writ

petitioners entitle to refund of the tax deposited by them. Since it was brought

to the notice of this Court that pursuant to the Form-`C' issued in obedience

of the interim orders passed by this Court, provisional credit notes had also

been issued to the writ petitioners by the review petitioner Oil Company, we

made it clear that the provisional credit notes shall be given effect to, and in

any case, if the CST has been deposited to the State Exchequer, the respective

Oil Companies shall be entitled to claim the refund thereof.

II. It appears that some of the writ petitioners have filed contempt

applications in this Court for non-compliance of the Judgment and Order

dated 28.8.2019 passed by this Court in the aforesaid writ applications, which

have compelled the review petitioners to file these review applications. We

make it clear that there is no occasion for review of the Judgment and Order

dated 28.8.2019 passed by this Court in WP.(C) No. 6048 of 2017 and the

analogous matters, rather, if the refund of the CST deposited to the State

Exchequer in the State of West Bengal is refused by the State authorities of

%Vest Bengal, it is open to the writ petitioners or even to the review petitioners

to approach the appropriate forum for the required relief. We only want to

make it clear that so far as the State of Jharkhand is concerned, in

paragraph-27 of our Judgment, we have already given the libbrty even to the

review petitioners to claim the refund from the authorities concerned, if the

amount of CST had already been deposited by them in the State Exchequer.

As such, the case of the petitioners cannot be governed by the Judgment of

the Gujarat High Court in R/Special Civil Application Nos. 15333 of 2019

and 16288 of 2019.

12. We do not find any merit in these civil review applications and the same

are accordingly dismissed, with the clarification as aforesaid. All the pending

caveat and the interlocutory applications in these review petitions also stand

disposed of.

(H.C. Mishra, J.)

11.K4/13, S. (Deepak Roshan, J.)

r.n.524-CAnz

THE CENTRAL SALES TAX (WEST BENGAL) RULES, 1958

FORM 4V Notice of demand of tax assessed, penalty imposed, interest determined/re-determined, or/and late fee

determined under section 9 of the Central Sales Tax Act, 1956, read with section 46/48/50/51153 of the West Bengal Value Added Tax Act, 2003, and/or with section

40(8)/45/46/49/50 of the West Bengal Sales Tax Act,' 994 or Computation sheet showing amount of tax, interest, or late fee quantified upon audit under section 43(3) of the West Bengal Value Added

Tax Act, 2003 read with section 9(2) of the Central Sates Tax Act, 1956 (See rule 9 of the Central Sales Tax (West Bengal) Rules, 1958)

Memo No: 496/LTU/2001 Date: - 29/06/2020

RELIANCE INDUSTRIES LIMITED. Godrej Waterside, Tower-II, 17& 18th Floor, Block-DP, Salt Lake, Seetor-V, Kolkata, Pin —700091. Assessment Case No: 2017-2018/C(WBST)/LTU/2001/04

Assessment Period : _01/04/2017 ,to —31/03/2018

llolding Registration Certificate Number (if any) In continuation of notice in Form 3V

issued to you on you are hereby informed hat upon assessment and/o • de ermination for the aforesaid period the gross turnover, tax payable, etc., as mentioned against SI. No. I to XI in col. (2) of the table below have been determined for the amounts as specified in coL(3) of the said Table.

TABLE SI. No. Particulars Amount

(Rs.)

(I) (2) (3)

Cross Turnover of inter-state sale excluding transfer, if any, otherwise than by way of Sale and excluding sales u/s 5.

262,93,00,390.00

11 Turnover exempt from tax u/s 6(2), nil

III Turnover on which tax is payable. 262,93,00,390.00

IV Tax payable oh 8. 42,64,17,95100

V Less: Input tax rebate allowed in assessment for the aforesaid period under the West Bengal Value Added Tax Act,2,903 to-be adjusted with the tax payable under the Act as per rule 8D of the Centfal,Sales Tax (West Bengal) Rules, 1958.

nil

VI i Less: Tax deferred under rule 8A of the Central Sales Tax (West Bengal) Rules, 1958. nil

VII Add: Penalty payable, if any, undet settle:13r ad With section 46(2) of the West Bengal Value Added Tax Act, 2003,

nil

9 2 0 0 I 1 4 8 2 8 2

Page I or 2

01 Add Interest payable under section 9(26) read with seat 131 & section 32(3) of the West Bengal Sales Tax Act, I 994

Add : Late fee payable, if any, under section 9 read with section 32(2) and section 53A nil

of the West Bengal Value Added Tax Act, 2003.

Less: Tax, interest, and late fee paid as evident from the challan (s) furnished. 42,65,79,375.00

32,591.06

*you are hereby informed that an amount of Rs 32,291.00 (in figures) Rupees

Thirty Two Thousands Two Hundred, Ninety One Only (in words) is refundable to you which

a refund adjustment order is enclosed. *You are directed to pay the deferred amount of tax in terms of the provisions of the deferment

scheme as granted to you failing which the said sum of Rs (in figu res)

Rupees t;n

words) shall be recoverable from you in accordance with the provisions of section 9 of the Act, read i‘a ith

section 55 of the West Bengal Value Added Tax Act, 2003,

Amount yet to be paid: Rs0.00 (nil)

Into Government freasury• Kolkata at

Payment is to be made on or before NA

* Now, you are hereby directed to pay the sum as shown above into the approp late Government

Treasury on or before the date specified above and to produce the receipted challan in proof of the payment before the undersigned not later that 15 days from the due date of payment as specified above failing which

the said sum shall be recoverable from you in accordance with the provisions of section 9 of the Central Sales Fax Act, 1956 read with section 55 of the West Bengal Value Added Tax Act, 2003,or section 52 of the West Bengal Sales Tax Act,1994 and where on account of delay in service of this notice you do not get the minimum number of thirty days for compliance of the notice, you may make an application in lams of rule 59/rule 67/rule 68C of the West Bengal Value Added Tax Rules, 2005, and/or with rule 181/186/of the

WBST Rules,I 995

Date 29/06/2020

Signature 2.0\treA9t7t

Designatio n Charge/Section

ANtaBAN TALUKDAR Joint Colitunissioi, Commercial Ta • •

Large Taxpayer Govt. of West

Vill

X

X1 Amount yet to be rsid/paiti in excess (IV — V — VI + Vli + VIII + IX —X).

Page 2 of 2

Assessment order u/s 9 2 o the CST Act 1956 I Name of the dealer M/S Reliance industries Ltd Address of the dealer Godrej Waterside, Tower II,17th &

18th Floor, Block DP, Sector V, Salt Lake, Kolkata 700091,West Bengal

WBST RC No 19200148282 i Period of assessment 4•E 31.03.2018

Return period • uarterly Dealer's representative/ representatives heard

Sri Arindam Banerjee& Sri G S Jana

: Case No 2017-18/C(WBST)/LTU/2001/04

Order date: 29.06.2020 Heard the dealer's representative and examined books of accounts and other relevant documents produced and the observations are: The dealer is an importer & reseller of HSD (High Speed Diesel) & MS (Motor Spirit)

While assessing the dealer under the. WBST Act, 1994, deduction allowed u/s . 17(3)(a)(iii) is Rs262,93,00,390.00. So, G.T. of the dealer under the CST Act stands at Rs262,93,00,390.00for the instant period. No claim of deduction u/s 5 of CST Act has been claimed or allowed.

Hence, Taxable Balance stands at Rs 262,93,00,390.00. The dealer has claimed sale u/s 8(1) of CST Act, is Rs15,14,95,530.00. The dealer has produced valid Declaration. Forms in Form-C of Rs13,42,20,838.00, as claimed in the return.

At the time of assessment the dealer has produced some more declaration forms in Form-C, which he has not claimed in his returns. Gone through the claim of the dealer & the declaration forms & corresponding invoices.

It appears that the dealer has charged CST at full rate in those invoices issued by him. So, it is clear that the dealer has opted for sale u/s 8(2) of CST Act, 1956 & not u/s 8(1) of the Act.

The condition of a sale allowable u/s 8(1) of the Act is: (i) There must be inter-State movement of the goods; (ii) The safe must be made to Registered Dealer; (iii) The purchasing dealer should issue valid Declaration Form in Form-C against

those transactions; (iv) The sale must be of the goods of the description referred to in section 8(3) of

CST Act.

Page 1 of 3

r))

The assesse dealer has submitted that as the: selling & purchasing dealers were in doubt that whether the transactions were qualified of the sale of goods of description referred to in Section 8(3) of the Act, wef 01/07/2017, they have agreed to make the sale-purchase u/s 8(2) of the Act, charging CST at full rate. Consequently, the selling dealer has charged, collected & deposited CST at full rate and has shown the sale u/s 8(2) of the Act in the quarterly return submitted by him. As the selling dealer has claimed the sale u/s 8(2) of the Act and as the selling dealer has not furnished any revised return claiming those sale u/s 8(1), mere production of Declaration Forms in Form-C at the time of assessment Is not sufficient & reasonable ground for eligibility of those sale u/s 8(1) of the Act.

Moreover, it has been observed that the selling dealer has neither revised/amended his selling invoices charging CST @2%, nor he has issued credit note against the balance amount of CST (difference between full rate of tax and concessional rate of tax).

Again, when the dealer has produced the declaration forms in Form-C, it appears that the particulars as written as written in those C-Forms in the matter of invoices (i.e. invoice number, date, amount etc), it indicates those invoices , where full rate of tax has been charged. Charging CST at full rate disqualifies the claim of C Form. Hence it can be concluded that the C Forms produced at the time of assessment can not be considered as an instrument for allowing the sale u/s 8(1) of the Act.

So, Rs 13,42,20,838.00 of Taxable Balance would be charged to CST @2% u/s 8(1) with deduction @2°/r. In the remaining portion of Taxable Balance, Rs 1,72,74,692,00 would be charged to CST @17°/a u/s 8(2) with deduction @2% for the sale of FiSD &Rs 247,78,04,861.00 would be charged to CST © 17°/a u/s 8(2) with deduction @ 17% for the sale of HSD. Computation:

Rate of Tax

Taxable Balance

Deduction Taxable Turnover

CST Payable

2% 13,42,20,838 2% 26,31,781 3,38,719

36,00,22,928

13,15,89,057 1,69,35,973

211,77,81,932

26,31,781 28,79,115

36,0022,928 36L 55I 33J 824

17% 1,72,74,692 2% 17% 247,78,04,860 17%

TOTAL 262,93,00,390

CST payable :Rs 36,55,33,824.00

Add: Additional CST payable @20% on Rs (28,79,115 + 36,00,22,928) Rs7,25,80,409.00. Total CST payable: Rs 43,81,141233.00 Less: Rebate on HSD ORs 290/KL on 40332 kL: Rs 1,16,96,280.0ff Net CST payable: Rs 42,64117,953.00

Calculation of interest:

Page 2 of 3

The dealer is liable to pay interest u/s 9(2B) of CST Act for late payment of CST arises due to non-receipt of declaration Form in Form-CinQE September, 2017. Interest payable :Rs1,29,131.00 . Penalty imposed: Nil.

Hence, Total payable under CST Act: Rs 42,65,47,084.00 Less; CST paid (including interest under the goods of WBST Act): Rs 42,65,79,375.00

Assessed Excess Paid under CST Act: Rs32,291.00

Issue Demand Notice in form 4V accordingly.

9,0M (ANIRBAN TALUKDAR) JCU/LARGE TAXPAYER UNIT, Group-2001

„not. torrAWKOAR

JT Sitcolronit 77:1E7? Sirta 3c:epe ri

it

octe. otWeseBerma

Page 3 of 3

10

RELIANCE INDUSTRIES LTD.

Room/Flat No-3RD FLOOR7,WOOD STREET

Registration No. 19200148282

Certified that sum of Rs ' 22291.00 Thirty Two, Thousand Two Hundred Ninety One rupees and Zero pain Only.

(Y3

2.AO NO. 2020-2021012000021 DATE: 29/06/2020

REFUND ADJUSTMENT ORDER TO BE SET OFF AGAINST TAX PAYABLE 0040-TAXES ON SALES, TRADES ETC.

RECEIPTS UNDER THE WEST BENGAL VALUE ADDED TAX RULES, 2003 RECEIPTS UNDER THE WEST BENGAL SALES TAX ACT , 1994

RECEIPTS UNDER THE CENTRAL SALES TAX ACT , 1956

Is refundable to you on account of tax/ interest previously credited to Govt. under the head 0040-TAX ON SALES. TRADES etc. Recipts under the WBVAT ACT,2003(0040-00-102-005-03)/ WBST ACT,1994(0040-00-102.001-03)/ CST ACT, 1956(0040-00-101-001-03) for the period

01/04/2017 to 31/03/2018

Reason Post Assessment Refund

Certified that no refund payment order(cash) or refund adjustment order for the amount of Refund now in question has previously been granted. This refund order-has been-hoted in the Department registers against original credit entry.

Certified that the amount in question was passed for the payment under sanction given in Order Passed by

JCCT. ' Order date 29/06/2020

You hereby authorised to set off the sum of 32291,00

Thirty Two Thousand Two Hundred Ninety One rupees and Zero poise Only.

only on account of the refund in question the tax/ interest payable by you for the return period or period next following the date of this order.

Date: 29108/2020

Seal

Submission by the dealer:

The above refund of Rs is set off against the tax payable by me for the return period ending

Date: Signature.,

rt-01-00,

Signature. 6A29"--ar9 tiG.k3.2"D

ANIRBA14 4 DesIgnationyabittcoo.trIbrIene

COMMti" Tates c

Refund by adjust natal egaliZthi Govt. otav tpv•

.4-trh-LptAP-C,- F79 \ ())U VLLGST

x Tax Act, I95.6 - petition challenging department refusal 10 issue 'C loans( in

r the inter-state sales of natural gas - whether after the amendment of the CM AU

entation of the CGST Act, 2017, the petitioner is .en titled to be Issued r' Forms in

natural gas purchased by it in the course of inter-state sales and used by it fa-

in of electricity - The Revenue stand drat Ural after the implementahon ol the

be petitioner is not entitled to make intet -state purchases of natural gas on tin)

or 'is' Formc. - Entry 54 of the State List of the Seventh Schedule to the Constitution LEW - The petitioner is a registered dealer in the State of 1-laryana and purchased

mirz.n419aS from Gujarat - The Haryana authorities had teen issuing 'C' Forms to the petitioner

which were given to the Oil Companies in Gujarat, This continued till the implementation Of the

Coeds Et Service Tax- 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 corers only six items. What is important is that natural gas is one of them - Section A (2) of the COST Act provides that petroleum crude, high speed diesel, motor spirit, natural gas and aviation turbine fuel shall be levied tax under the CGST Act from the date as notified by the Government on the recommendations of the Council. Sections 2 (52) and 9 (2) of the HOST Act are similar to Sections 2 (52) and 9 (2) of the CGS7' Act - It Is pertinent to note that till date, the Government has not issued a notification under either the CGST Act or the HGST Act. Hence inter-state sale of natural gas continues to be governed by the. CST Act - even after the implementation of the CGST Act, the items mentioned in amended entry 54 are governed by

the CST Act. Further, a notification under Section 9 .(2) of the HGST Act, 2017 not having been

IGliffed natural gas continues to be covered under the CST Act - the respondents are liable to 1:sue 'C' Forms in respect of the natural gas purchased by the petitioner from the Oil Companies in Gujarat and used in the generation or distribution of electricity at its power

ninths in Haryana - the writ petition is allowed

he revenue contention proceeds on the erroneous basis that only a dealer registered under

the IIVAT Act is covered by section 7 (2). The plain language of section 7 (2) does not contain such a limitation. The petitioner is not liable to pay tax under the CST Act but it is liable to pay mx under the HOST Act; 2017 as it sells electricity within Haryana. Under Section 7 (2) of the CST Act which applies to the petitioner, a dealer liable to pay tax under the sales tax law or the appropriate State may apply for registration notwithstanding that be is not liable to pay

tax

under the. CST Act - 'Sales tax laws' have been defined under Section:2 (R of the CST Act to mean the law for the time being in force in any State for levy of taxes on the sale or purchase of goods generally or on any spetified goods expressly mentioned in that behalf and includes value added tax laws. The definition is inclusive In nature.. It is not restricted to any particular sales tax enactment. The HOST Act is also a law in force in the State of Haryana for levy of loxes of sole and purchase of goods, The HOST Act is not excluded from the ambit of section 7

(2) of the CST Act either expressly or by necessary intendment. In order to accept the

rinitantion raised by the State that the petitioner ceases to be a registered dealer under the

CST Act, a restricted meaning will have to be given to the definition of 'sales tax law' to Mean

that it only covers the HVAT Act and not any other sales tax law such as the HGST Act. The

enable event under the HVAT Act was sale and under the HOST Act it is supply. H is important

to note that supply includes sale. Hence, for the purpose of sales tax law. HOST Act would

(bonny on the same nedeSas the HVAT Act.

According to the Revenue, the provisions of the CST Act and in particular Sections 7 and 8

thereof would apply only if the petitioner sold the same goods that it purchased viz. nature/

ga5 - HELD The provisions of Section 8 of the CST Act, Rule 12 of CST (R&T) Rules and declaration Form C have not undergone any amendment after the implementation of the 1351 lows. There cannot be any occasion to restrict the usage of 'C' Form only for the purposes of

in-sale of the six items mentioned in the amended definition of 'goods' in Section 2 (d) of the

7' 7 gig' 7 Purchase of the said goods for purposes of re-cale, use in the MZinUielcturo

since:mng of goods for sale, in the tale-communications net work or Mining or in et:natation is

Snotationn of elect Orgy or any Ober 101T77 of power evauld qualify the purchaser far

r inter be iron l (2) of the Chtil Act. Secrion 7 (2) does not stroubilti Ina! EV*:

p t,i‘ Linder the toms< hot law of Ins JOE opriate More in ust-,per

• :fli /Nix' r apply Pir ingistintion Ifin does section 7 (') brain:bah: ;hair r

.rr ion ism he' omde or '5' Form can be is,afted Only in 1% 4 W.—, '

icoic icnorts proscribed in Ji of an inter stolesale A. dealer to pay fax Lill oa-

i;r;r c, la\ law of the appropriate 5 n respect of any goods would be coveted by 5eclier

(I) of the Act

2018-VIL-154-P&H

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CWP No. 29437 of 2017

Date: 28.03.2018

CARPO POWER LIMITED

Vs

STATE OF HARYANA AND OTHERS

For the Petitioner: Mr. Puneet Bali, Senior Advocate, with Mr. Ankur Seigel, Advocate

For respondent No.7: Mr. Chetah JaM,

h Advocate

For respondent No.13: Mr. Aman Arora, Advocate For Haryana: Mrs. Mamta Singla Talwar, DAG

CO RAM HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE

HON'BLE MR. JUSTICE AVNEESH 3HINGAN.

AVNEESH JHINGAN, J.

The petitioner has challenged the respondents' refusal to issue 'C' Forms in respect of natural

Cf DS purchased by it in the course of inter-state trade or commerce and used by It for the

generation of electricity, The petitioner seeks a writ of mandamus directing the respondents to

issue Forms under the Central Sales Tax Act, 1955 and the Central Sales Tax (Registration

and Turnover) Rules, 1957 In respect of the inter-state sales of natural gas by tertaln oil companies based in Gujarat to the petitioner in Haryana and used by the petitioner for

generating electricity,

2. The petitioner is involved in the generation of electricity through its power plant at E3awal In Haryana. Natural gas is used for generation of electricity. The natural gas is supplied by MIS Bharat Petroleum Corporation Limited and M/s Indian Oil. Corporation Limited from Gujarat,

:3. The petitioner, before the Goods & Service Tax, 2017 (for short, 'GST') came into force, was

°airfoil-en under the Haryana Value Added Tax Act, 2003 (for short, 'the HVAT Act') and wider

[in Col ithrt Sales Tax Act, 1956 (for shoat, 'the CST Act'). The registration under the CST Act

(chimes to date.1 The certificate admittedly includes natural gas. The certificate is in Feria a

r:hich in co far as it is relevant reads'

Form B Certificate of Registration

(See rule 5 (1)]

\3,6 iR ES1

TEN No. 06342708008

This is to certify that MIS CAPRO POWER LTD. whose principal place of business within

the State of Haryana has been registered as a dealer under sections 7 (1) 7 (2) of the

Central Sales Tax Act, 1956.

The class (es) of goods specified for the purposes of sub-sections (1) and (3) of section

8 of the said Act is/are as follows and the sales of these goods in the course of inter-State trade to the dealer shall he taxable at the rate specified in that sub-section

subject to the provisions of the sub-section (4) of the said section:

(d) for use in the generation or distribution of electricity or any other form of power. . •

- (.414iThe issue involved. In the present petition is whether after the amendment of the CST

Act,

..9// the petitioner is entitled to be Issued 'C' FOrms In respect of the natural gas purchased by it in

the course of Inter-state sales and used by It for the generation of electricity. We have

answered the question in the affirmative, in favour of the petitioner.

5. Before adverting to the issue involved, we quote the relevant provisions of the Central Sales

Tax Act, 1956 ('CST Act'), Central Sales Tax (Registration and Turnover) Rules, 1957 ('CST

(R&T) Rules'), Central Sales Tax (Haryana) Rules, 1957 (`C.STH Rules% Central Goods and

Service Tax Act, 2017 ('CGST Act') and Haryana Goods and Service Tax Att, 2017 ('HGST Act')

and ile,claration Form C.

(A) Sections 2 (b), (d), before•and after amendment, (f) (I), 3, 6 (1)., 7 (1), (2), (4), 8 (I), •

( 2), (3), (4), 9 (1), (2) and 13 (4) (e) of the Central Sales Tax Act, 1956, in so far as they are

J elevent read as under:

2. (b) 'dealer" means any person who carries on (whether regularly or otherwise) the

business of buying, selling, supplying or distributing goods, directly or indirectly, for

cash or for deferred payment, or for commission remuneration or other valuable

consideration, and Includes -

(i) a local authority, a body corporate, a company, any co-operative society or Other.

society, club, firm, Hindu undivided family or other association of persons which carries

on such business;

X X X X X X XXX

Original Section 2. (c1) "goods" includes all materials, articles, commodities and all other kinds of movable property, but does not include newspapers actionable claims, stocks, shares

and securities. •

After 2017 amendment

2. (d) "goods" means -

(i) petroleum crude; high speed diesel;

(hi) motor spirit (commonly known as petrol);

(iv) natural gas;

VIILEST

(v) aviation turbine fuel; and

(vi) alcoholic liquor for human consumption.

2. (f) "registered dealer" means a dealer who is registered under section 7;

3. When is a sale or purchase of goods said to take place in the course of in

State trade or commerce.

2. (i) "sales tax law" means any law for the time being in force in any State or part

thereof which provides for the levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned In that behalf and Includes value added

tax law, and "general sales tax law" means any law for the time being in force in any

State or part thereof which provides for the levy of tax on the sale or purchase of goods

generally and Includes value added tax law;

A sale.or purchase of goods shall be deemed to take place In the course of inter-State

trade or commerce if the sale or purchase —

(a) occasions the movement of goods from one State to another; or

(b) is effected by a transfer of documents of title to the goods during their movement

from one State to another.

Explanation I — Where goods are delivered to a carrier or other bailee for transmission,

the movement of the goods shall, for the purposes of clause (b), be deemed to

commence at the time of such delivery and terminate at the time when delivery is

taken from such carrier or bailee.

Explanation 2 — Where the movement of goods commences and terminates in the

same State It shall not be deemed to be a movement of goods from one State to another by reason merely of the fact that in the course of such movement the goods

pass through the territory of any other State.

6. Liability to tax on inter-State sales — Provided that a dealer shall not be liable to pay tax under this Act on any sale of goods

which, in accordance with the provisions of sub-section (3) of section 5 is a sale in the

course of export of those goods out of the territory of India.

(1) Subject to the other provisions contained in this Act, every dealer shall, with effect from such date as the Central Government may, by notification in the Official Gazette,

appoint, not being earlier than thirty days from the date of such notification, be liable to

Pay tax under this Act on all sales of goods other than electrical energy effected by him

in the course of inter-State trade or commerce during any year on and from the date so

notified:

7. Registration of dealers —

(1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under, this Act to such

authority in the appropriate State as the Central Government may, by genera! or sidicial order, specify, and even such application shall contain such particulars as indy

V1LGST

(3) Any dealer liable tic, pay Rix under the sfilos tax law of the appropriate State, of

where there is no such law in force in the appropriate State or any part thereof, any a place of business in that State or part, as the case may be, may,

notwithstanding that he is not liable to pay tax under this Act, apply forreiration

under this Act to the authority referred to in subsection (I), and ,every such a st

pplication

shall contain such particulars as may be prescribed.

Explanation — For the purposes of this sub- section, a dealer shall be deemed to be

Fable to pay tax under the sales tax law of the appropriate State notwithstanding that

under such law a sale or purchase made by him Is exempt from tax or a refund or

rebate of tax is admissible in respect thereof.

(4) A certificate of registration granted under this section may —

(a) either on the application of the dealer to whom it has been granted or, where

no such application has been made, after due notice to the dealer, be amended, by Else authority granting it if he is satisfied that by reason of the registered dealer having changed the name, place or nature of his business or the class or

44.classes of goods in which he carries on business or for any other reason the

certificate of registration granted to him requires to be amended; or

(b) be cancelled by the authority granting it where he Is satisfied, after due

notice to the dealer to whom it has been granted, that he has ceased to carry on business or has ceased to exist or has failed without sufficient cause, to comply

with an order under subsection (3A) or with the provisions of sub-section (3C) or

sub- section (3E) or has failed to pay any tax or penalty_payable under this Act,

or in the case of a dealer registered under sub-section (2) has ceased to be liable to pay tax under the sales tax law of the appropriate State or for any other

sufficient reason.

8. Rates of tax on sales in the course of inter-State trade or commerce.—

(1) Every dealer, who in the course of inter-State trade or commerce, sells to a

registered dealer goods of the description referred to in sub-section (3), shall he liable

to pay tax under this Act, which shall be three percent, of his turnover or at the rate

applicable to the sale or purchase of such goods inside the appropriate State under the

sales tax law of that State, whichever Is lower:

Provided that the Central Government may, by notification in the Official Gazette,

reduce die rate of tax under this sub-section.

(2) The tax payable by any dealer On his turnover in so far as the turnover or any part

(hereof relates to the sale of goods in the course of inter-State trade or commerce not

falling within subsection (1), shall be at the rate applicable to the sale or purchase of

such goods inside the appropriate State under the sales tax law of that State.

f. orariation— For the purposes of this sub- section, a dealer shall be deemed to he a

dk;, ( ILI11)1C! m pay tax under the sales tax law of the appropriate State,

standing that he, i fact, may riot be so liable under that 10,N.

1W cjiiCdS referred to in sub-section (1)

35. VILGST

(a)xx x

(b) are goods of the class or classes specified in the certificate of registration of the

registered dealer purchasing the goods as being intended for re-sale by him or subject to any rules made by the Central Government in this behalf, for use by him in the

manufacture or processing of goods for sale or in the tele-communications network or

in mining or in the generation or distribution of electricity or any other form of power; •

(4) The provisions of sub-section (1) shall not apply to any sale in the course of

inter-

State trade or commerce unless the dealer selling the goods furnishes to the peg

d

ered

authority In the prescribed manner a declaration duly filled and signed

lars i byn a prescribist

ed the reg

dealer to whom the goods are sold containing the prescribed particu

form obtained from the prescribed authority:

Provided that the declaration is furnished within the prescribed time or within such

further time as that authority may, for sufficient cause, permit. •

9. Levy and collection of tax and penalties — •

(1) The tax payable by any dealer under this Act on sales of goods effected

by him in

the course of inter-State trade or commerce, whether such sales fall within clause (a) or

clause (b) of section 3, shall be levied by the Government of India and the tax so levied

shall be collected by that Government in accordance with the provision of sub-section

(2), in the State from which the movement of the goods commenced:

Y X X X X X X X x

(2) Subject to the other provisions of this Act and the rules made thereunder,

the

authorities for the time being empowered to assess, re-assess, collect and

enforce

payment of any tax under general sales tax law of the appropriate State shall, on benne

ofment of Ina, asses re-assess, collect and enforce payment of tax,

In Interest or penalty, s payable by a dealer under this Act as if the tax or

cluding anythe Govern

interest or penalty payable by such a dealer under this Act is a tax or interest

or penalty

payable under the general sales tax law of the State; and for this purpose they

may

exercise all or any of the powers they have under the general sales tax law of the

State; and the provisions of such law, including provisions relating to returns,

provisional assessment, advance payment of tax, registration of the transferee of any

business, imposition of the tax liability of a person carrying on business on the

transferee of, or successor to, such business, transfer of liability of any firm or Hindu

undivided family to pay tax in the event of the dissolution of such fivisions,rm or partition of

such family, recovery of tax from third parties, appeals, reviews, re

refunds, rebates, penalties, charging or payment of interest, compouriding of offences

rind treatment of documents furnished by a dealer as confidential, shall apply

accordingly:

Provided that if in arty State or part thereof there is no general sales tax law in

the Central Government may, be rules made in this behalf make necessary provision fur

nil or any of the matter specified in this sub-section.

13. Power to make rules —

PST.

(.;I) in particular and without prejudice to the powers conferred by sub section 13), the

State Government may make rules for all or any of the following purposes, namely:

(a) to (d)

xxx

(e) the authority from whom, the conditions subject to which and fees subject to

payment of which any form of certificate prescribed under clause (a) of the first

proviso to sub-section (2) of section 6 or of declaration prescribed under sub-

section (1) of section 6A or subsection (4) of section 8 may be obtained, the manner In which such forms shall be kept in custody and records relating thereto

maintained and the manner in which any such form may be used and any such

certificate or declaration may he furnished;

(B) Rules 2 (aa), (b) and (cc) and 12 (1) of the Central Sales Tax (Registration and Turnover)

Rules, 1957 in so far as they are relevant are as follows:-

2. (aa) 'authorised officer' means an officer authorised by the Central Government

under clause (b) of sub-section (4) of section 8;

2. (b) 'font' means a form appended to these rules;

2. (cc) 'prescribed authority' means the authority empowered by the Central Government under sub- section (2) of section 9, or the authority prescribed by a State

Government under clause (e) of sub-section (4) of section 13, as the case may be;

12 (1) The declaration and the certificate referred to in sub-section (4) of section

shall be in Forms 'C' and 'D' respectively:

xxx xxx

(C) Rule 7 (1) of Central Sales Tax (Haryana) Rules, 19S7 is as follows:

7 (1) Where a dealer desires the certificates of registration granted to him under these

;Liles to be amended, he shall submit an application for this purpose to the notified

:lenient:9 setting out the Specific matters in respect of which he desires such amendment and the reasons therefore, together with the certificate of registration and

the copies thereof, if any, granted to him; and such authority may, if satisfied each Li ie

reasons given, make such amendments as it thinks necessary, in the certificate of

registration and the copies thereof, if any, granted to him,

1D) Form Cis as follows:-

FORM C

ORIGINAL

THEC/3NTRAL SALES TAX

((Registration & Turnover)

RULES, 1957

141 ViLGST

FORM 'C' FORM OF DECLARATION

(Role 12 (1)]

N.nne of issuing State officer of issue

Date of issue Name of the purchasing dealer to whom issued alongwith I

No Date from which registration is valid

Registration Certificate

Seal of the issuing Authority

Serial No.

To (Seller)

Certified that the goods** Ordered for in our purchase Order No.

dated and supplied as per Bill/Cash Memo/Challan No dated

as stated below* purchased from you asper BIII/Cash Memo

Challan No dated are for resale use In

manufacture/processing of goods for sale use in mining.... use In

generation/distribution of power Packing of goods for sale/re-sale and are covered by

my/our registration certificate No dated issued under the Central Sales

Tax Act, 1956.

It is further certified that I/ We am/are not registered under Section 7 of the said Act in

the State of In which the goods Covered by this Form are/will be

delivered. Neale and address of the purchasing dealer in full Date

The above statements are true to the best of my

knowledge and belief.

(Signature) (Name of the person signing the declaration.)

(Status of the person signing the declaration in relation to the dealer)

*Particulars of Bill/ Cash/ Memo/Challan Date No AiriOun't

ft Name and Address of the seller with name of the State.

Stake out whichever is not applicable.

(Note: To he furnished to the prescribed authority in accordance with the rule framed

diffia Section 1,1- (4) (e) by the appropriate State Government.)

nig Mil end the duplicain nt harm Gann to be iciontonti hy the purchasing ciettlnr met

i. Ong :teeter respecdively.)

It(

H.3ST

elm legic, 2 (52) and 9 (2) of the Central Goods and Service Tax Act, 2017 are as follows:

-

2. (52) "goods" means every kind of movable property other than money and to or securities but includes actionable claim, growing crops, grass and things attached

forming part of the land which are agreed to be severed before supply•or under a

contract of supply;

9. (2) The central tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with

effect from such date as may be notified by the Government on the recommendations

of the Council. •

) Sections 2 (52), 7 (1), 9 (1), (2) and 174 of the Haryana Goods and Service Tax Act, 2017

sc far as they are relevant are as follows:-

2. (52) "goods' means every kind of movable property other than money and securities but Includes actionable claim, growing crops, grass and things attached o or

forming part of the land which are agreed to be severed before supply or under a

contract of supply;

7. 1.) For the purposes of this Act, the expression "supply" includes

(a) all forms of supply of goods or services or both such as sale, transfer, barter,

exchange, license, rental, lease or disposal made or agreed to be made far a

consideration by a person in the course or furtherance of business;

(b) import of services for a consideration whether or not in the course or furtherance of

business;

(c) the activities specified in Schedule I, made or agreed to be made without a

consideration; and

(d) the activities to be treated as supply of goods or supply of services as referred to in

Schedule II. •

9. (1) Subject to the provisions of sub-section (2), there shall be levied dtax called the

liaryana Goods and Services Tax on all intra-State supplies of goods or services or

both, except on the supply of alcoholic, liquor for human consumption, on the value as may determined under section 15 and at such rates, not exceeding twenty percent,

oe notified by the Government on the recommendations of theCouncil

un and collected in

such manner, as may be prescribed and shall be paid by the aarsn

(2) The Sate tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel, shall be levied with

effect from such date, as may he notified by the Government on the recommendations,

of the Council.

174. (1) Save as otherwise provided in tills Act, on and from the date of

commencement of this Act,

3 (13 VILGST

(I) the Haryana Value Added Tax Act, 2003 (6 of 2003), except in rasped of goods icluded in the Entry 54 of the State List of Me Seventh Schedule to the Constitution;

(ii) The Haryana Tax on Entry of Goods into Local Areas Act, 2008 (8 of 2005);

(iii) The Punjab Entertainments Duty. Act, 1955 (Punjab Act 16 of 1955) as applicable to

the State of Haryana, except to the extent levied and collected by a Panchayat or a

Municipality or a Regional Council or a District Council;

(iv) The Haryana Tax on Luxuries Act, 2007 (23 of 2007), (hereinafter referred

to as

the repealed /Vas) are hereby repealed.

(2) X X X XXX XXX

(3) XXX XXX XXX

6. We will first have a look at the working of the CST Act before implementation of the GST laws viz The Central Goods and Se:vices Tax Act, 2017, the Integrated Goods and Services Tax

Act and the relevant State Goods and Services Tax Act which in the present case is the :taryana Goods and Services Tax Act, 2017 and thereafter analyse the effect of the GST laws.

Under Section 3 (a), the sale and purchase of goods which occasions their movement from

roe State to another are deemed to take place in the course of inter-State trade or commerce.

Such transactions are covered under the CST Act, In the present case the oil companies viz

Indian Oil Company Ltd. and Bharat Petroleum Company Ltd., sold natural gas to the

anlinonel. The natural gas was sold in Gujarat and brought to petitioner's power plant in

Haryana. The petitioner uses the natural gas as raw material for the generation of electricity. The sale and purchase of natural gas therefore takes place in the course of interstate trade or

commerce.

8. The definition of 'goods' in Section 2 (d) prior to the amendment of 2017 included all

material, articles, commodities and all other movable property, excluding news papers,

sr:Ira:rabic claims, stock, shares and securities. Natural gas therefore was included in the term 'goods'. Under Section 6 every dealer under the CST Act Is liable to pay tax on all sales of

goods oilier than electrical energy effected by him in the course of inter-state trade or commerce, Thus the oil companies were liable to pay tax under the CST Act in respect of the

;lie of natural gas.

0. Under Section 9 sales tax is levied by the Government of India but is to be collected in the

Slate, from which the movement of goods commenced. Under Section 9 (2) the authorities

dnipowered to re-assess, collect and enforce payment of tax under the general sales tax law of

the appropriate State are to do so even on behalf of the Government of India with respect to

the tax due under the CST Act.

10. As per Section 7 (1) of the CST Act, every dealer who was liable to pay tax under the CST

Act Was required to make an application for registration under the CST Act. The petitioner does net sell natural gas. Nor does it sell electrical energy outside the State of Haryana. It is

red afore not liable to pay tax under the CST Act.

section 7 (2), a dealer though not liable to pay tax under the cs-r Act tith

ad, 'r the Saha: orba Sala-Ca: hate State or where there was no such

) (4 1,

VOLGST r7t7.71-771;CF;T

mu& Midler haying lac of &Le r

.1 me Lisar opriate Stem or raw pa her pat teur any a pe noi

rir rear Smile mink( depry for registration l W e

under CS12 Act A dealer r egistered under Lia ma.

wars termed ,is a i egister cd dealer for the purpose of the CST Act. The petitioner war, rifirnittedly register eh under the CST Act and was therefore a "registered dealer" within the

moaning of the expression in section 2 (f) read with section 2 (d) and 7 (2).

Zt712

1;r To suM up therefore the definition of "goods" in section 2 (d) prior to the amendment and

ttsiwe will shortly indicate, even after the amendment of section 2 (d) includes natural gas. The

petitioner is a dealer within the meaning of section 2 (b), The petitioner, as it was entitled to

under section 7 (2), had itself registered under the CST Act. The petitioner is therefore a

"registered dealer" within the meaning of section 2 (f).

12. Section 8 of the CST Act prescribes a lower rate of tax on sales in the course of inter

-State

trade or commerce in respect of "every dealer" who sells to a registered dealer goods of the

des° iptIon referred to in sub- section (3). As per sub-section (3) of Section 8 of the csT Act,

the goods referred to in sub-Section (1) are goods of the class or classes of goods specified in

the registration certificate of the dealer being purchased for use in the generation or

distribution of electricity or any other form of power.

The "dealer who sells" are the oil companies who sell the natural gas to the petitioner. The "registered dealer' is the petitioner. The goods of the description referred to in sub-section (3)

:5 the natural gas for natural gas Is referred to in the petitioner's certificate of registration and

is used by the petitioner in the generation or distribution of electricity.

Hence under section 8 (1) the oil companies are liable to pay tax at the lower of the raters

mentioned therein.

13. This however is subjett to another requirement which is stipulated In section 8 (I). Sub

-

section (4) provides that this reduced rate of tax could be availed only on the dealer selling-the

goods on furnishing a declaration in the prescribed time and M the prescribed manner viz.

Form 'C' in the present case.

A reading of Section 8 of the CST Act and Rule 12 of the CST (R&T) Rules along with Rule 7 of the C5TH Rules shows that 'C' Form is to be issued by the tax authorities of the State in which

the purchaser of goods is based. The 'C' Form would be given to the seller who would in turn

furnish Lhe same to the prescribed authority for claiming a lower rate of tax.

4.4In the present case, the petitioner purchased natural gas from the Oil Companies from k1. njarat. The sales occasioned the movement of natural gas from Gujarat to Haryana. The

petitioner is a registered dealer in the State of Haryana. The Haryana authorities had been

issuing 'C.' Forms to the petitioner which were given to the. Oil Companies in Gujarat who erodeced the same before the Gujarat tax authorities and were assessed at a reduced rate of

tax. This continued till the implementation of the Goods & Service Tax.

// Tale eursitien is whether the petitioner continues Co be entitled to the 'C' Forms after the CHS1

Act, 2017. We think it is.

r h LI ri 'fairy rift or tea State List of the cvenlh Schedule to the Constitution of India d5 an& mid

...

Ike Co:fermi:lion (One Hundred and a- Amendment) Act, 2016, reads as unifier:

Y5 ViLEIS

"tyl Taxes on the sale of petroleum, high speed diesel, motor spirit (commonly I<II(

petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, but not including sale in the course of inter-State trade of commerce or

sale in the course of international trade or commerce of such goods."

16 After implementation of the GST Act with effect from 01.07.2(11n7, thecovers definition of

Six

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 forafing part of the land which are agreed to be

severed before supply or under a contract of supply. Section 9 (2) of the CGST Act provides hat petroleum crude, high speed diesel, motor spirit, netural gas and aviation turbine fuel

shall be levied tax under the CGST Act from the date as led

notfi b d y the Government on the

recommendations of the Council. Sections 2 (52) and 9 (2) of he HGST Act are simtar to

Sections 2 (52) and 9 (2) of the CGST Act.

It is pertinent to note that till date, the Government has not issued a notification under either the CGST Act or the HGST Act. Hence inter-state sale of natural gas continues to be governed

by the CST Act.

18. Section 174 of the HGST Act, 2017 repeals the Haryana Value Added Tax Act, 2003 (for

x (sort, 'HVT Act'), ecept in respect of goods inclue in the entry 54 which as noted above

includesh

na

Atural gas. Thus the HVAT Act, 2003 cOnti

d

nu

d eS to remain In operation qua natural

(ids. Moreover under Section 9 (2) of the HGST, 2017, the State tax inter-alia on natural gas

shall be levied with effect from such date as may be notified by the Government. The

Government has not as yet notified a date.

(is \ the items

19: fie net effect therefore is that even after the implementation of the CGST Act, ntioned in amended entry 54 are governed by the CST Act. Further, a notification under

Section 9 (2) of the HGST Act, 2017 not having been issued natural gas continues to be

covered under the CST Act.

70. Alter the implementation of the CGST Act and the aforesaid amendment, the petitioner

continued to make Inter-state purchases of natural gas from the Oil Companies in GUiarat as

before. When it applied for the issuance of Forms, the State of Haryana refused the bafT1a

The stand taken is that after the implementation of the CGST Act, the petitioner is not entitled

to make inter-state purchases of natural gas on the strength of 'C Forms.

,ly Mrs. Talwar contends that the ingredients of Section 8 (1) would be met only if the

reshoner is 'table to pay sales tax under the HVAT Act and that registration under, the HGST

Act .s not relevant. On

2,(.3"tte submission is not well founded. As Mr Ankur Seigel, the learned counsel appearinty

yolialf of the petitioner rightly submitted, the contention proceeds on the erroneous basis that

only e dealer registered under the HVAT Act is covered by section 7 (2). The plain roof

section 7 (2) does not contain such a limitation. The petitioner is not !table to pay tax unclitt

the CST Act but it is liable to pay tax under the HGST Act, 2017 as it sells electricity tetfluti Harytina. Under Section 7 (2) of the CST Act which applies to the petitioner, a dealer liable to

pay tax under the sales tax law of the appropriate State may apply for registration

notwithstanding that he is not liable to pay tax under the CST Act.

4e.es tax laws' have been defined under Section 2 (I) of the CST Act to mean the law for the

time being in force in any State for levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned in that behalf and includes value added tax law.

,

The definition is inclusive in nature. It is not restricted to any particular sales tax enactment Ilia HGST Act is also a law in force in the State of Haryana for levy of taxes of sale and narchaso of goods. The HGST Act Is not excluded from the ambit of section 7 (2) of the CST Aix either expressly or by necessary intendment. In order to accept the contention raised by

the Slate that the petitioner ceases to be a registered dealer under the CST Act, a restricted,

meaning will have to be given to the definition of 'sales tax law' to mean that it only covers

he HVAT Act and not any other sales tax law such as the T HGS Act. The taxabl

ote that under

eveht under

the HVAT Act was sale and under the HGST Act it is supply. It is important to n includes sale. Hence, for the purpose of sales tax law, HOST Act would qualify on the same

pedestal as the HVAT Act.

Section 9 of the HGST Act levies tax on all Intra-State supplies of goods or services or Section th, except on the supply of alcoholic liquor for human consumption, Section 7 of the HGST

Act defines the scope of supply. It Is an inclusive provision and includes all types of supply of

goods or services or both such as sale, transfer etc. .

In this background, it would be appropriate to note that the petitioner purchases natu

liability

ral to

gas pay

and uses it for generation of electricity. Whereas for the sale of natural gas, the

idx is the oil comanies undr the CST Act, the sale of electricity in the State of Haryana is

/eviable

of to tax under' the HOST

e Act. There is no dispute that the sale of electricity is taxable

under the HOST Act, though the rate of tax has been fixed at 0%. It under

has been lad he down that Act

even if the rate of tax on the goods Is 0%, still it is a taxable item

HGST

thus falls within the ambit of the words "sales tax law" of the appropriate State in Sections 7 and 6 of the CST Ad. The words 'sales tax law" is defined In Section 2 (i) to mean any law for

II ie time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods. The HGST ACt does so as Is evident from Section 9 thereof which

stipulates a tax on all intrastate supply of goods. Section 7 does not specify the state low that

levies taxes on the sale or purchase of goods. Hence, any State law that does so including the

HOST Act would fall within the ambit of Section 7 of the CST Act. If the HGST Act is not applicable the HVAT Act would be. Thus In either case the ingredients of Section 7 and 8 of the

CST Act would be met.

i ihe petitioner therefore fulfils all the requirements of Section 7 (2) of the CST Act. It is

gable to pay tax in the State of Haryana under the HOST Act. Even though there is no liability

warier the CST Act, yet it will be a registered dealer under Section 7 (2) of the CST Act.

25. Mrs. Talwar then contended that the petitioner is not engaged in the business of re-selling

the natural gas and is, therefore, not entitled to be issued 'C' Forms. The basis of the argument is that after the COST Act came Into force, the petitioner was not liable to pay any

lax on electricity under the HVAT Act and it, therefore, ceases to be a registered dealui as per

Section 7 (2) of the CST Act. Mrs. lalwar contended that the petitioners registration ander the

CS r Act lapsed on the cominenscinent of the HGST Act and it ceased to have any effeci.

rot ondorl that the petitioner does not sell within the State of Haryana or othervesd Hi doer,,:, an. Hy natural gas, that it purchases from the Oil Companies in Gujarat Accoiii,isi ii.

I Lte-

V L LI

Hrl 11:c! n'ivisions of the CST Act and in particular Sections 7 arta 8 thereof Would apply eniy

i het loci:Lac sold ttie s ITle goods that it purchased viz. natural gas.

tits Pie provisions of Section 8 of the CSI Act, Rule 12 of CST (REAT) Rules and declaration itiinc liave not: Undergone any amendment after the iplernentation of the CST laws. Tharc stunt be. any occasion to restrict the usage of '0' Form only for the purposes of resale of the

six items mentioned in the amended definition of 'goons' in Section 2 (d) of the CST Act, the

purchase of the said goods for purposes of re-sale, use in the manufacture or processing of goods 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 appropdate State in respect of any particular goods is

entitled to apply for registration. Nor does section 7 (2) stipulate thk 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 Section 7 under the

(2)

sales

Lix law of the appropriate State in respect of any goods would be cove red by of

st Act.

77 There is another aspect of the matter that the registration certificate given to die petitioner

inkier the CST Act till date has not been cancelled. As per Section 7 (4) of the CST AC, the

iitiiistration certificate granted has to he amended or cancelled. The said provisions have not

linen invoked. -

0:591n these circumstances, the writ Petition is allOwed. Il is held that the respondents are

[table to issue 'C Forms In respect of the natural gas purchased by the petitioner from the Oil

Companies in Gujarat,and used in the generation or distribution of electricity at its power

plants in Haryana. In the event of the petitioner having had to pay the oil companies any umount on account of the first respondent's wrongful refusal to issue '0' Forms the petitioner

shall be entitled to refund and/or adjustment of the sarnetrom the concerned authorities who

coilected the excess tax through the oil companies or otherwise. The concerned authorities :Lail process such a claim withirftwetve weeks of the same being made by the petitioner in

writing and the petitioner furnishing the requisite documents/form,

)1.SC/.A11,11.R: though all efforts have been node to reproduce the order accurately and correctly however .to

v.,. 1e and circulation is subject to the condition that VATinfoline Multimedia is not cosponsible/liabic for

row Oros or rlornage caused to anyone due to any mistake/error/omissions,

2-1.exU.,0-<:.,— 110 \ui8 ITEM NO.15

COURT NO.2 SECTION IV-B

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

Petition for Special Leave to Appeal (C) No.20572/2018

(Arising out of impugned final judgment and order dated 28-03-2018 in CWP No.29437/2017 passed by the High Court of Punjab & Haryana at Chandigarh)

STATE OF HARYANA & ORS. Petitioner(s)

VERSUS

CAPRO POWER LTD. & ORS. Respondent(s)

(FOR ADMISSION and I.R. )

Date : 13-08-2018 This petition was called on for hearing today.

CO RAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE NAVIN SINHA HON'BLE MR. JUSTICE K.M. JOSEPH

For Petitioner(s) Mr. Maninder Singh, ASG Mr. Samar Vijay Singh, Adv. Mr. Ashish Chauhan, Adv. Mr. Vishwa Pal Singh, AOR

For Respondent(s) Mr. Arvind Datar, Sr. Adv. Mr. Ankur Saigal, Adv. Mr. Mahesh Agarwal, Adv Mr. Himanshu Satija, Adv. Mr. Rajesh Kumar, Adv. Mr. E. C. Agrawala, AOR

UPON hearing the counsel the Court made the following ORDER

Heard the learned counsel for the petitioners

and perused the relevant material.

We do not find any legal and valid ground for

interference. The Special Leave Petition is dismissed.

t : .....

.......................

7C:; ... . ......... . .

.sem

2: i. . e.. ......

n this ...............Da; oE .

(POOJA ARORA) COURT MASTER

(ASHA SONI) of Milein' BRANCH OFFICER

E. ricuc

fil-IPXLUDDED

VILOST ISOM - High CoLrt Giis.as 2010-01.-233-2AJ

and Services Tax Act, 2017 - Section 9(2) - term 'goods ' tinder Section 7(0) CST AC!, 19.

whether he pcinionet• compan y is entitled to be issued C-Form under the CST Act, 1956 in respect ornigh

fieked Dieselpurchased by it in the COW SC (it infer State trade for the purpose Of III 17 flg, aRCRY

promulgation of the Central Goods and Senecas Tax Act, 2017 with effect from .1-Z -2017 • DEW -

iation

parliament has retained high speed diesel along with petroleum crude, motor spirit, natural gas, av

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

/5 still valid and has not been cancelled and can be cancelled only within the parameters of Section 4 of the

CST Act. Hence, this Court finds that it is obligatory duty of the respondents to issue 'C form to the

Foi itiemermorimany and any failure on the part of the respondents to do so is without any authority of law

the respondents are liable to issue Forms in respect of the High Speed Diesel procured for mining

purposes through interstate trade the writ petitions are allowed

2018-VIL-233-RAJ

HIGH COURT OF JUDICATURE FOR RAJASTHAN

(1) 5. B. Civil Writ Petition No. 5506 / 2018

Dated: 18.05.2018

HINDUSTAN ZINC LIMITED

Vs

+ .......

eirtDm b

n ?hit

Con4t4t6C,7-7--77-ror

High Court. tt.t • .

1. THE STATE OF RAJASTHAN THROUGH THE. PRINCIPAL SECRETARY, DEPARTMENT OF FINANCE, SECRETARIAT, JAIPUR

2. THE COMMISSIONER OF SALES TAX, OFFICE OF COMMISSIONER OF COMMERCIAL TAXES, JAIPUR

3. THE UNION OF INDIA THROUGH ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI

4. INDIAN OIL CORPORATION LTD S. THE SENIOR MANAGER MARKETING COORDINATION (I&C),

BHARAT PETROLEUM CORPORATION LTD, JAIPUR 6. RELIANCE INDUSTRIES LTD

Connected With (2) S. B. Civil Writ Petition No. 13535 / 2017

SOUTH WEST MINING LTD

Vs

1. THE STATE OF RAJASTHAN THROUGH ITS PRINCIPAL SECRETARY, DEPARTMENT OF FINANCE, SECRETARIAT, JAIPUR

2. THE COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, GOVERNMENT OF RAJASTHAN, JAIPUR

)1.1'.1V010 I ripN 0=e2.dal 0able'-Jr:

VII GST I SGST !Irgrr Cowl Caz.tes 1201 8-VR. .23112k)

3. THE COMMERCIAL TAXES OFFICER, HARMER 4. UNION OF INDIA

THROUGH ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI

(3) S. B. Civil Writ Petition Nu. /4763 / 2017

KHETAN BUSINESS CORPORATION PVT LTD

Vs

1. THE STATE OF RAJASTHAN THROUGH ITS PRI NC A IPAL SECRETARY,

DEPARTMENT OF FINANCED, SECRETARIAT, JAIPUR

2. THE COMMISSIONER, COMMERCIAL TAXES DEPARTMENT

,

GOVERNMENT OF RAJASTHAN, JAIPUR 3. THE COMMERCIAL TAXES OFFICER, UDAIPUR

4, UNION OF INDIA THROUGH ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI

5. BHARAT PETROLEUM CORPORATION LTD 6. THE SENIOR MANAGER MARKETING COORDINATION (IISC),

BHAFtAT PETROLEUM CORPORATION LTD, JAIPUR

(4) S. B. Civil Writ Petition No. 344 / 20113

ARORAS J K NATURAL MARBLES LIMITED

Vs

I. UNION OF INDIA, MINISTRY OF FINANCE (DEPALITI4ENT OF REVENUE), NEW DELHI THROUGH JOINT SECRETARY (REVENUE)

2. STATE OF RAJASTHAN, FINANCE DEPARTMENT (TAX DIVISION),

GOVERNMENT SECRETARIAT, JAIPUR THRQUGH FINANCE SECRETARY

3. COMMISSIONER, COMMERCIAL TAX DEPARTMENT, JAIPUR

4. COMMERCIAL TAX OFFICER, WARD - CTO, CIRCLE RAJSAMAND


M/s IR CONSTRUCTION CO

Vs

1. STATE OF RAJASTHAN THROUGH THE PRINCIPAL SECRETARY, DEPARTMENT OF FINANCE, SECRETARIAT, JAIPUR

2. THE COMMISSIONER, COMMERCIAL TAXES DEPARTMENT,

GOVERNMENT OF RAJASTHAN, JAIPUR 3. THE COMMERCIAL TAXES OFFICER, CIRCLE UDAIPUR, RAJASTHAN

4. THE UNION OF INDIA THROUGH ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI

5. THE RELIANCE INSUTRIES,LTD

V' (JI VDRI: 111; (I" I0 Fu.,"

vu C,S1 I SOS I HNII Ccu'c Cac ro1n-n:213 TtAl

(6) 5. II. Civil Writ Petition No. 966 / 2016

ASSOCIATED SOAPSTONE DISTRIBUTING COMPANY PRIVATE LIMITED

Vs



3. THE COMMERCIAL TAXES OFFICER, SPECIAL CIRCLE-II, JAIPUR 4. UNION OF INDIA

THROUGH ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI 5. INDIAN OIL CORPORATION LIMITED

6. THE MANAGER (INSTITUTIONAL BUSINESS), INDIAN OIL CORPORATION LTD, UDAIPUR

(7) S. B. Civil Writ Petition No71020 2018

M/s UDAIPUR MINERAL DEVELOPMENT SYNDICATE PRIVATE LIMITED

Vs

1. THE STAT OF RAJASTHAN THROUGH ITS PRINCIPAL SECRETARY, DEPARTMENT OF FINANCE, SECRETARIAT, JAIPUR


3. THE DY COMMISSIONER, SPECIAL CIRCLE-I, JAIPUR 4. UNION OF INDIA,

THROUGH ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI 5. RELIANCE INDUSTRIES LIMITED

(8) S. B. Civil Writ Petition N0,1495 / 2018

WOLKEM INDUSTRIES LTD

Vs

1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, NIRMAN BHAWAN, NEW DELHI

2, THE STATE OF RAJASTHAN THROUGH THE PRINCIPAL SECRETARY, DEPARTMENT OF FINANCE, SECRETARIAT, JAIPUR


4. THE COMMERCIAL TAXES OFFICER, CIRCLE UDAIPUR, UDAIPUR

5. INDIAN OIL CORPORATION LTD

6. THE DY. GENERAL MANAGER (INSTITUTIONAL BUSINESS), INDIAN OIL CORPORATION LTD, SANDRA EAST MUMBAI

9J12.-la IV 501.10V1:1A11-T ni,NmU5NPi z&dalU I able.

VII C.e.: I SG% LIi9h CO11(1 CIASQ.5 2010-VIL-23''31RAJ

(9) S. B. Civil Writ Petition No. 1503 2018

M/s HARI RAM GODARA J.V.

Vs


2. THE COMMISSIONER, COMMERICAL TAXES DEPARTMENT, GOVERNMENT OF RAJASTHAN, JAIPUR

3. THE COMMERCIAL TAXES OFFICER, CIRCLE UDAIPUR, RAJASTHAN.

4. THE UNION OF INDIA -

THROUGH THE SECRETARY, MINISTRY OF FINANCE, NEW DELHI 5. THE. RELIANCE INDUSTRIES LTD

G. THE ESSAR OIL LTD


MAHAVEER TRADING COMPANY

Vs

1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, NEW DELHI

2. THE STATE OF RAJASTHAN THROUGH THE PRINCIPAL SECRETARY, DEPARTMENT OF FINANCE, SECRETARIAT, JAIPUR


GOVERNMENT OF RAJASTHAN, JAIPUR

4. THE COMMERCIAL TAXES OFFICER, UDAIPUR S. THE MANAGING DIRECTOR, RELIANCE INDUSTRIES LTD,

NARIMAN POINT, MUMBAI

6. THE AREA SALES MANAGER, RELIANCE INDUSTRIES LTD,

DIGVIJAY GRAM DISTRICT JAMNAGAR

(11) S. B. Civil Writ Petition No, 1970 / 2018

M/s JINDAL SAW LIMITED

Vs

1. THE STATE OF RAJASTHAN THROUGH PRINCIPAL SECRETARY, DEPARTMENT OF FINANCE, SECRETARIAT, JAIPUR


3. THE ASSISTANT COMMISSIONER, COMMERCIAL TAX DEPARTMENT, BHILWARA

4. UNION OF INDIA THROUGH ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI

5. THE UNDER SECRETARY (ST-II), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, STATE TAX DIVISION, NEW DELHI

rntSVI2a:IV,,OLUVI)A!] I nc.1.41.M1.0 ICJ AgrA,3I..1,1.7.,,jt.1

Yc3

I liana 0 II- VILGS1 I 5GS1 - High CowE Cn w, I 20113-VII -233-RAL


M/s HARISH CLAYS

Vs



GOVERNMENT OF RAJASTHAN, JAIPUR 3. THE COMMERCIAL TAXES OFFICER, SPECIAL CIRCLE-II, JAIPUR


•

5. INDIAN OIL CORPORATION LIMITED, BANDRA (EAST), MUM BAI

6. THE INDIAN OIL CORPORATION LTD, SHATINDA


SPECIAL LIME STONE PRIVATE LIMITED

Vs



3. THE COMMERCIAL. TAXES OFFICER, CIRCLE- II, JAIPUR



M/s JK LAKSHMI CEMENT LIMITED

Vs

1. THE STATE OF RAJASTHAN THROUGH PRINCIPAL SECRETARY DEPARTMENT OF FINANCE, SECRETARIAT, JAIPUR

2. THE COMMISSIONER/ COMMERCIAL TAXES DEPARTMENT, GOVERNMENT OF RAJASTHAN, JAIPUR

3. THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT,

SPECIAL CIRCLE, PALI



(IS) S. B. Civil Writ Petition No. 4285 / 2018

aSJnUYI -II-- ea ailt ..aL

VII US I I S<iSI I WI. (:‘,.1A IAss I : JIL :71,C

M/s SHRI KARNI MARBLE & MINERALS

Vs

1. THE STATE OF RAJASTHAN THROUGH ITS PRINCIPAL SECRETARY,

DEPARTMENT OF FINANCE, SECRETARIAT, JAIPUR 2. THE COMMISSIONER, COMMERCIAL 4AXES DEPARTMENT,


3. THE COMMERCIAL. TAXES OFFICER, UDAIPUR


5. RELIANCE INDUSTRIES LIMITED

(16) S. 6. Civil Writ Petition No. 4377 2018

M/s GURPREET MINERALS & CHEMICALS (A PROPRIETORSHIP FIRM)

Vs

1. STATE OF RAJASTHAN THROUGH THE PRINCIPLE SECRETARY, DEPARTMENT OF FINANCE GOVERNMENT OF RAJASTHAN, SECRETARIAT, JAIPUR

2. THE COMMISSIONER, COMMERCIAL TAXES DEPARTMENT GOVERNMENT OF RAJASTHAN, JAIPUR

3. COMMERCIAL TAXES OFFICER, COMMERCIAL TAXES DEPARTMENT, UDAIPUR 4. UNION OF INDIA

THROUGH ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI' S. RELIANCE INDUSTRIES LIMITED, MUMBAI

6. RELIANCE. INDUSTRIES LIMITED, DISTRICT JAISALMER

(1.7) S. B. Civil Writ Petition No. 5311 / 2018

M/s WONDER CEMENT LIMITED

Vs


2. THE COMMISSIONER, COMMERCIALTAXES DEPARTMENT, GOVERNMENT OF RAJASTHAN, JAIPUR

2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, SPECIAL CIRCLE-I, AJMER




q- r.CEJOVIDNY -711pNvUriltP I D-taaltlabl-,f,..}:t

VII (1.11: S111 11)clIC011111.:41'.1. I 11' b VII 21111 I<e; I

M/S SARASWATI CONSTRUCTION COMPANY (A PARTNERSHIP FIRM)

Vs

1. STATE OF RAJASTHAN, THROUGH THE PRINCIPLE SECRETARY, DEPARTMENT OF FINANCE GOVERNMENT OF RAJASTHAN, SECRETARIAT, JAIPUR

2. THE COMMISSIONER, COMMERCIAL TAXES DEPARTMENT GOVERNMENT OF RAJASTHAN, JAIPUR

3. COMMERCIAL TAXES OFFICER, COMMERCIAL TAXES DEPARTMENT, UDAIPUR 4. UNION OF INDIA

THROUGH ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI 5. RELIANCE INDUSTRIES LIMITED, MUMBAI

G. RELIANCE INDUSTRIES LIMITED, DISTRICT JAMNAGAR


M/s WONDER MARBLE LLP

Vs

1. THE STATE OF RAJASTHAN THROUGH PRINCIPAL SECRETARY, DEPARTMENT OF FINANCE, SECRETARIAL JAIPUR

2. THE COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, JAIPUR

3. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, SPECIAL CIRCLE-I, AJMER



6. INDIAN OIL CORPORATION LIMITED, JODHPUR


M/s R.K. MARBLES PRIVATE LIMITED

Vs



3. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, SPECIAL CIRCLE-T, AJMER


S. THE UNDER SECRETARY (ST-II), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, STATE TAX DIVISION, NEW DELHI

G. INDIAN OIL CORPORATION LIMITED, JODHPUR

1.1 -.1, I Hi Noi1512P 111(1.1.23121,;.-.20

VII GE( SG 5T High COW I. Case, 12016-V11.0232,RAJ

(21) S B. Civil Writ Petition No. 5624 / 2018

M/s R.K. ENTERPRISES

Vs



3. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, SPECIAL CIRCLE-I, ASMER

4. UNION OF INDIA THROUGH ITS. SECRETARY, MINISTRY OF FINANCE, NEW DELHI

5. THE UNDER SECRETARY (ST-II), MINISTRY OF FINANCE,

DEPARTMENT OF REVENUE, STATE TAX DIVISION, NEW DELHI

6. INDIAN OIL CORPORATION LIMITED, JODHPUR

(22) S.13. Civil Writ Petition No. 4292 / 2018

M/s SHRI KARNI GRANITES

Vs



3. THE COMMERCIAL TAXES OFFICER, UDAIPUR 4. UNION OF INDIA

THROUGH ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI 5. RELIANCE INDUSTRIES LIMITED, MUMBAI

(23) S. 8. Civil Writ Petition No. 6716 / 2018

FOCUS ENERGY LTD

Vs

1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, NEW DELHI

2. THE STATE OF RAJASTHAN THROUGH THE PRINCIPAL SECRETARY,

DEPARTMENT OF FINANCE, SECRETARIAT, JAIPUR


4. THE COMMERCIAL TAXES OFFICER, CIRCLE JAISALMER, COMMERCIAL TAXES DEPARTMENT RAJASTHAN, JAISALMER

5. ESSAR OIL LTD, GUJARAT

.0 IV:: , 00Nuu51lf, 1•00.80.10/101}100s001

sP) VILGST iSGST ISO Coot tfilso. 23 rim


M/s KANHAIYA LAL

Vs

1. STATE OF RAJASTHAN THROUGH THE PRINCIPAL SECRETARY,

DEPARTMENT OF FINANCE, SECRETARIAT, JAIPUR



3. THE. COMMERCIAL TAXES OFFICER, CIRCLE-II, JAIPUR

4. UNION OF INDIA

THROUGH ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI

For Petitioners: Mr. Ramit Mehta, Mr. D.D. Thanvi with

Mr. Arvind Shrimali, Mr. 'Unit Vyas, Dr. Sachin Acharya,

Mr. Shridhar Mehta, Mr. Manish Shishodia, Mr. Neeraj Kumar Jain,

Mr. Tribhuwan Gupta, Mr. Rahul Lakhwani, Mr. Saurabh Maheshwari,

Mr. Tarun Dudia, Mr. Abhishek Mehta, Mr. Surendra Singh

Choudhary & Mr. Khot Singh Rajpurohit

For Respondents: Mr. Falgun Buch for Mr. Sanjeet Purohit,

Assistant Solicitor General of India, Mr. Anil Bhansali with

Mr. Elhagirath Patel, Mr. B.S. Sandhu, Mr. Pankaj Ghiya,

Mr. B.L. Dhaka, Mr. Vinay Kothari with Ms. Apeksha Lodha

CORAM

FION'EXLE MS. JUSTICE NIRMALJIT KAUR

ORDER

All Ole above mentioned writ petitions shall stand decided by this common order as the lived is

identical,

The present writ petitions are preferred against the action of the respondents in not issuing 'C' form for

VdriOUS quarters of the year 2017-18 and quarters thereafter with a further prayer to direct the

respondents to issue 'C form to the petitioner - companies.

For convenience the facts necessitating the filing of the various writ petition are taken from S.E. Civil Writ

Petition NO. 5506/2018.

i. petitioner - company duly registered under the Indian Companies Act, 1956 is engaged in the husinL,

sr mining of Zinc and other allied metals and is registered under the Central Sales Tak Act vide it N No.

P80[53901/6 with effect from 25.07.2000. The registration is granted to the petitioner - company both

hi:der Su:1Son 7(1) as also under Section 7(2) of the Central Sales Tax Act, 1956 (for short the CST Aft

hereinafter) for the various classes of goods specified WORM] winch inclucluS the nigh Speed nreSol

1,1;mt 't1. 5.M. hereinafter). For the purpose of Arming heavy equipments for open cast and uoiderorOUnri

nay OriSHICS of:notating electricity for running of the pliant and machinery at the mines and Sri 'el .n,

ru petitioner-company reqUinf5 II S.D. The petitioner - company procures the from

‘..V.ihtll the State or from other staes. As par sub-section {1) and (d) or Sectein ft 0i me Aci,

'12aalVfOIJOSORMInstroUrilfial(SsiossitAssusi

vs S

VILGOT SOSr than cowl Glues l 2ef-VIL-233-rorri

petitioner - company is entitled to procure H.S.D. at a concessional rate of 2% sales tax through inter.

tato horde far the purpose of mining. For this purpose( the petitioner- company is required to tender 'C'

lupe to the vendor as per Section 8(4). section 8(4) of the 051 Ad 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 any sale in the course of inter-State trade or

commerce unless the dealer selling the goods furnishes to the prescribed authority in the presoided

manner a declaration duly filled and signed by the registered dealer to whom the. goods are sold

containing the prescribed particulars in a prescribed form obtained from the prescribed authority:

Provided that the declaration is furnished within the prescribed time or within such further time as

that authority may, for sufficient cause, permit."

it is, therefore, essential for the petitioner - company to procure the form from the respondents and

forward 1ne same to the: vendor in order to avail the concessional rate of tax on H.S.D. The Government of

fndia vide its Notification dated 01.07.2017 enforced the Central Goods and Service :lax Act, 2017 (for

short 'the GST Ace hereinafter) pursuant to which a lot of goods and services came under the purview of

We Goods and Scrvice Tax. The petitioner company has also migrated to the GST Act and has obtained

fiN number. So far as H.S.D. is concerned, no notification has been issued by the Central Government

to bring H.S.D. under the ambit of the Act of 2017. In terms of Section 9(2) of the Act of 2017, the it.S.D.

end other petroleum products are to he brought under the net of CST with effect from the date201

as tr

reads

ay ite

notified by the Government on the recommendation of the Council. Section 9(2) of the Act of /

as under:-

"9. Levy and collection. -

(1) xxx . xxx

(Z) The central tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly

known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as

may he noticed by the Government on the recommendations of the Council."

it is, therefore, contended that till a communication or notification is issued to bring H.S.D. under the net

el C.S,11, the Value Added Tax or the Central Sales Tax is required to be paid in accordance with the

Rajasthan Value Added Tax Act, 2003 and the CST Act of 1956.

T he grievance of the petitioner - company is, therefore, that in the event the petitioner - company is not

issued the RS' form, the petitioner - company will he burdened the liability of purchasing I l.S.D.

CST as opposed to 2%.

.: nod f nfinvel ôr the petitioners at the first instance 'submitted that the dispute involved in the

di is no mine firs Illiegrel in view of the judgment ittedeted by the Division bench of the

v ft f.:; nogi (nun nanni 20173•VII 2334ZJ

yana III n Court in the case of Carpo Power Limited Vs. of Haryana and others (c.4.

2043/ of 201 /) decided on 28.03.2018 - 30,/8-V1ts1 fid-fIcif vide which the petition challenging the rertisdi

ni the respondents to issue 'C' forms In respect of natural gas purchased by the petitioner thereinn ti

course of inter-state trade or commerce and used for the generation of electricity was allowed)

rl itopiy has been filed in some of the cases but since it is adnstted that the issue invalvecl in all the

en scn

was stated that the said reply he read for all.

earned counsel for the respondents, although, were nut Inn position to dispute that the said judgment la

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

faxafion Laws (Amendment) Act, 2017 and implementation of GST regime in India, an, amendment was

brought to the provisions of the CST Act whereby Clause (a) of Section 2 of the CST Act which contained

the definition of 'Goods' was substituted by the Amendment Act of 2017 in the following manner- ..

"11. In the Central Sales Tax Act, 1956 (hereinafter referred to as Me Central Sales Tax Act), in

Section 2 -

(a) clause (c) shall be omitted;

(li) for clause (d), the following clause shall be substituted namely;-

(d) "goods" means -

(i) Petroleum crude;

(ii) high speed diesel;

(iii) motor spirit (commonly known as petrol);

(iv) natural gas;

(v) aviation turbine fuel; and

(vi) alcoholic liquor for human consumption;"

0lowevel, in light of the above amendment, various State Governmentstave sought clarification whether

the definition of 'goods' as it appears in phrase "manufacture or processing of goods" in Section 8(3)(e) 01

ne CST Act would be as per the definition provided under Section 2(d) of the CST Act (after amendment)

of that the word "goods' when it appears in the phrase "manufacture or processing of goods" moans any

ie:Ash Now the Department of Revenue, Ministry of Finance, Sales Tax Division, Government of India has

issued the clarification vide Office Memorandum dated 07.11.2017 on the definition of goods in stimg“thon

(3)(b) of Section II of the CS1 Act. As per the said clarification "Department of Legal Affairs, Ministry of

Law has confirmed that the term "goods" has been specifically defined under the Central Sales M;', Act,

1956 and prima fade the term "Goods" referred to in section 8(3)(b) of the Central Sales Tax Act, 1366 w. ii

have same meaning as defined and amended under Section 2(d) of the Central Sales Tax Act, 19b6 \Hint

Fax Laws Amendment Act, 2017. However, it does not' affect the provisions of section 6(3)(b) of CST; Act

relating to telecommunication network or mining or generation or distribution of electricity or any other

'arm of power," Hence, as per the said clarification on the definition of "goods", the term "goods" as,

Lindh-xi Wider the CST Act and prima facie the term "good? referred to in section 8(3)(b) of the CST Ara

cal, sive the Dente meaning as tietined and amended under Section 2(d) of the CST Act vide Taxaogn Te

nnr

es

,i) Act, 201/ itOWCVUI, aapuotk: to:Hi:stun was corvori out stating that tha cold arnnniganc.

' 111)V1)Ati PinpNeU5RP I

VII fThfl EG:n • 11,01c Court 6-V11-2:13.RAJ

0510I1S Of Section 8(3)(b) of the CST Act relating to (a) telecommunicoh b)

ion and distribution of electricity or any other form of power.

://i• +nl t r raison by the learned counsel for the respondents cannot be SUStalried HI VICN u the

pr UVLSitjilS of Seetion 9(2) of the CST Act as referred above. thus, any clarification in the existence of

clear Act will not supersede the provisions of the same.

While dealing with the similar provisions, the Division Bench of the Punjab & Haryana High Court in the

case el Carpo Power Limited. (supra) decided the issue in hand es under:-

"15. 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 M important is that natural gas is one of them.

17. The definition of 'goods' in section 2 (52) of the COSTAct is very wide. It includes every kind of

niovabk: property, excluding money and securities but including actionable claims, growing Crops,

grass and things attached to or forming part of the land which are agreed to he severed before

supply or under a contract of supply. Section 9 (2) of the COST Act provides that petroleum crude,

liigh speed diesel, motor spirit, natural gas and aviation-turbine fuel shall be levied tax under the

COST Act from the date as notified by the Government on the recommendations of the Council.

Sections 2(52) and 9 (2) of the HOST Act are similar Co Sections 2 (52) and 9 (2) of the COST Act.

it is pertinent to note that till date, the Government has not issued a notification under either the:

COST Act or the HGST Act. Hence inter-state sale of natural gas continues to be governed by the

CST Act.

18. Section 174 of the HOSTAct, 2017 repeals the Haryana Value Added Tax Act, 2003 (for short,

iVAf Act.), except In respect of goods included in the entry 54 which as noted above includes

natural gas. Thus the HVAT Act, 2003 continues to remain in operation qua natural gas. Moreover

underSection 9 (2) of the HOST, 2017, the State tax inter-alia on natural gas shall he levied with

affect from such date as may be notified by the Government. The Government has not as yet

hotilled a date.

19. The net effect therefore is that even after the implementation of the COST Act, the items mentioned in amended entry 54 are governed by the CST Act. Further, a notification under Section

9(2) of the HOST Act, 2017 not having been issued natural gas continues to be covered under the

CST Act."

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.O. has been issued Nil date.

he remaining submissions of the learned counsel for the respondents too have been suitably deal: with :n

Cd f2 of Car Power Limited (supra) which is evident from the observations while allowing the petition

"SU. The provisions of Section 8 of the CST Act, Rule 12 of CST (R&T) Rules and declaration Form. C

have not undergone any amendment after the implementation of the CST laws. There cannot bc

any bCt.ilSk)!1 to restrict the usage of 'C.' form only for the purposes of re-sale of the six Rains.

1 Ii rad in the amended definition of 'goods' in Section 2 (d) of the CSI Ad. the poi c1ave el but

t C f.

vesetITISOSs -HyJ, Coon Cnce- I 201e-s/r -233-itsd

!dud goods for purposes of re-sale, use in the manufacture or prof:Lisping of goods for solo, in the

tole-communications network or mining or in generation or distribution of electricity or any oilier

form of power would qualify the purchaser for registration under Section 7 (2) of the CS1 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 (") stipulate that an application for registration can be made or IC' 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 est 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 Forms in respect Of the natural gas purchased by the petitioner from the Oil Companies

Gujarat and used inthe generation ordistribution of electricity at its power plants in Haryana, In

the event of the petitioner having had to pay the oil companies any amount on account of the first' '

respondent's wrongful refusal to issue 'C Forms the petitioner shall be entitled to refund and/or

adjustment of the same from the concerned authorities Who collected the excess tax through the oil

companies or otherwise. The concerned authorities shall process such a claim within twelve weeks

of the same being made by the petitioner in writing and the petitioner furnishing the requisite

documents/form."

In the present case too, 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 hove been

specifically mentioned in Section 9 of the CST Act while defining the 'goods'. Besides, the registratien

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. Hence, this 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. Thus, this Court finds nothing to distinguish the case of the petitioners herein

from that of the petitioner in the case of Carpo Power Limited (supra).

Accordingly, the present writ petitions are allowed in the same terms as Corpo Power Limited (supra). 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

-count of the respondents wrongful refusal to issue 'C' Forms the petitioners shall be entitled to refund

id/or adjustment of the same from the concerned authorities who collected the excess tax. The •

onserned authorities shall process such a claim within twelve weeks of the same being made by the

;td inners in writing and the petitioners furnishing the requisite documents/form.

DISCLAIMER: T!beech ail efforts have been made to reproduce !he Order accurately and correctly however the accesr, more?

and dree/ation Is subject to The condition (lot trAlinfoline Makimedo Is not responsible/liable for any loss or damage Caine('

to anyone due to any :Otto keberror/omisSiota

VIZnalV5CAJOVDAS)rInptioUr

6Q, C/SCA/15333/2019

JUDGMENT

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

R/SPECIAL CIVIL APPLICATION NO. 15333 of 2019 With

R/SPECIAL CIVIL APPLICATION NO. 16288 of 2019

FOR APPROVAL AND SIGNATURE:

HONOURABLE MS.JUSTICE HARSHA DEVANI

and

HONOURABLE MS. JUSIF SHEN

Whether Reporters of Local Papers may be allowed td see the judgment ?

2 Ho be referred to the Reporter or not ?

3 Whether their Lordships wish to see the fair copy of the judgment ?

4 Whether this case involves a substantial question of law as to the interpretation of the Constitution of India or an co,a order made thereunder ? nYtZeitiwi

High Court .:\ppete, riatuito

JK. CEMENT LTD. Versus

STATE OF GUJARAT

Appearance:.

UCHIT N SHETH(7336) far the Petitioner(s) No. 1 MS MAITHILI MEHTA, ASSISTANT GOVERNMENT PLEADER(1) for the Respondent(s) No. 1,2

CORAM:HONOURABLE MS.JUSTICE HARSHA DEVANI and

HONOURABLE MS. JUSTICE SANGEETA K. VISHEN Date: 18/12/2019

COMMON ORAL JUDGMENT (PER: HONOURABLE MS.JUSTICE HARSHA DEVANI)

1. By these petitions under article 226 of the Constitution of

India, the petitioners seek a direction to the respondents to

connwrth grant refund of tax amount of Rs.2,12,09,162/-

:Tic( od from the petitioner by the seller and deposited with

Boregr.—, r c,

BY M this

f63 CASCA/ I 5333/2019

JUDGMENT

the respondent authorities under the Central Sales Tax Act,

1956 (hereinafter referred to as "the CST Act")

2.. Since the facts and contentions in both the petitions are

more or less similar, the same were taken up for hearing

together and are decided by this common judgment. For the

sake of convenience, reference is made to the facts as appearing in Special c)yileA on 10.15333 of 2019.

3. The petitioner IS a public ) litirtiteck company duly

incorporatedu0er the provisions of the COrriAapies Act, 1956.

Z"' The petitiorier is engaged in the manufactu*and sale of cement aciblf is also inter alim/trigOged in minine3 .ctivity. The • petitioneduly registered under, the CST A

1A

ro

>:, _

"

and in the registrationertificate underkthe"CST Act h and Light Speed Die50.0i1"for use in mining is duly incorp rated.

4. The petitioner purchased'dieSel from the finery of M/s.

Reliance Industries Ltd. located in the State of Gujarat for use

in mining activity. Prior to the introduction of the goods and

services tax regime, the authorities of the State of Rajasthan

under the CST Act duly issued C form declarations to the

petitioner enabling the petitioner to purchase diesel at

concessional rate of tax from the seller.

5. The goods and services tax regime was introduced in the

country with effect from 1.7.2017, which encompassed all

goods except six commodities viz, crude oil, petrol, diesel,

aviation turbine fuel, natural gas and alcoholic liquor. These six

commodities continued to be governed by the respective State

/Ale added tax laws for the transactions within the State as well

as the CST Act insofar as the interstate transactions were

Cl/SCA/15333/2019 JUOGMENT

concerned.

6. It appears that despite the fact that diesel continued to

come within the ambit of the CST Act, after 1.7.2017, the

authorities in the State of Rajasthan refused to issue C form

declarations of purchase of diesel at concessional rate on the

ground that after introduction of the GST regime, the

registration certificates, of pif ale a such as the petitioner, Ap. etilk automatically stood.:,ca,s

t; , e ed„ ley were not eligible for

making purcha:ses' Of diesel against C form, declarations. In

view of such; standtaken by the authorities^,ot the State of

Rajasthan,fle seller — Reliance 'Industries ited started ci.e4Y

raising inigwe charging full tax @-2q% on sates Aiesel to the

petitionerS4r,Since the authorities: of the Statar,Sr Rajasthan

were not heeding to the request of the petititiner as well as

other simliall4 situated dealers, the petitioner oached the Rajasthantlir Court seeking a direction to the n .uthorities of

Rajasthan' under the CST Act-'to issue C form 'declarations in 374

respect of diesel required for use in mining activity and

consequential relief for the tax deposited at higher rate in the absence of telfm being issued Iby,the authoriiiesi of the State of Rajasthan.

7. The Rajasthan High Court issued a notice in the matter

and by an interim order dated 20.2.2018, directed the

authorities to start issuing C form declarations, which would be

subject to the outcome of the writ petition. After such interim

order came to be passed, the authorities of the State of

Rajasthan started issuing C form declarations to the petitioner

as well as other such dealers who had approached the High

Court, Consequently, the seller started charging concessional

rate of tax for the sales made by the petitioner.

Puffe 3 of 17

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JUDGMENT

8. In cognate matters of other dealers, the Rajasthan High

Court by an order dated 18.5.2018, held that the authorities

under the CST Act had erred in refusing to issue C form

declarations to dealers for purchase of high speed diesel to be

used in mining activity and directed the authorities of the State

of Rajasthan to issue C form declarations to the concerned purchasing dealers. It aer ected that in case the petitioners in th e

of wron mount on account

gful to 'issue C form deba ions, then such

petitioners.' re entitled to refund from .thee concerned authoritiS-kWho collected the excess tax. The concerned authoritiese'were directed to process the reùndKetaims within 4.,

twelve weeps from the date'of refundiclaim. ??,

9 On theibasis of the judgment of the RajasC ,(), High Court,

the seller,' Reliance Industri,es Limited dulyt Iy

'mated the respondentAuthorities of the, State of Gujara, Abarding the

issue as well as the direction given by the-High Court to refund

the excess amount collected by the concerned authorities and

informed them that its various buyers from the State of

Rajasthan would approach the authorities for refund. The writ

petition filed by the petitioner before the Rajasthan High Court

came to be allowed by an order dated 18.2.2019 by following

the earlier judgment dated 18.5.2018. Pursuant to the said

decision, the petitioner addressed a letter to its seller on

1.3.2019, informing it about the order passed in its case and

requested for necessary action and was informed by the seller

that it had already informed the jurisdictional authority

regarding the decision of the Rajasthan High Court requiring

mfund of excess tax collected by the concerned authority and, )-

molitte the petitioner may approach the concerned

110o3 i:e,1

C/SCA/15333/2019

[ a) JUDGMENT

authority for refund in accordance with the direction of the Rajasthan High Court.

10. Thereafter, the petitioner addressed a letter dated

19.4.2019 to the jurisdictional authority under the CST Act in

the State of Gujarat requesting for refund of excess tax totaling to Rs.2,1

2,09,162/- collected from the petitioner in accordance with direc

by the Rajasthan High Court. 49 [The petitioner in 'a s';7 ,

eqttioa No.16288 of 2019 addressed a r dated 31.8.2019 e jurisdictional authority of thd,seller under the CST Act in the ate of Gujarat

requestingtitmlor refund of excess tax Otalling to Rs 1 97 52:?;'6,44/-]. The petitibriers also furnishe ietails of the refund claim, However, despite repeated orafrtinquiries, the

respondent authorities have not responded o the claim of refund mii,604by the petigdn'erso,nor refunded It, amount of 4 ,:ett3:cirl

excess taXial3eing aggrieved .the petitioners c- ue filed the present petitions seeking '"a' direction to the reSpondents to

forthwith refund the tax amount collected from the petitioners

with appropriate interest on such refund amount.

1. Mr. lichit Sheth, learned advocate for the petitioners in

both the petitions, submitted that the respondent authorities

have erred in refusing to refund the amount-of-excess tax collected and deposited with them even though C form

declarations in respect of such transactions have been duly

furnished and the Rajasthan High Court has specifically

directed the concerned authorities to refund the excess tax

within twelve weeks of the refund claim. Reference was made

Co section u S of the Central Excise Act, 1944 and more

particularly to clause (e) of sub-section (2) thereof, which

provides that the amount of duty of excise and interest, if any, P is

CUSCN15333/2019

JUDGMENT

shall instead of being credited to the fund be paid to the

applicant if such amount is relatable to the duty of excise and

interest, if any, paid on such duty borne by the buyer, if he has

not passed on the incidence of such duty and interest, if any, paid on such duty to any other person.

II .I Reference was made to the decision of the Supreme

Court in State of M.P. v. Vyankatlal & Another, (1985)2

SCC 544, wherein it hastbeen held thus.

"14, Thelprinciples laid down in the aforesaid cases were ,,ga'sed on die specific provisions :or ose Acts but th,eisame principles, can safely be d to the facts ,,at the present case:thasinpch as inkt.e present can

responde'Rtssi-ted 7of to pay,p *amount fro ir coffers. The burden of paying thOtnount in

question was transferred‘by the respondents to the purchasers and, therefore, they were nde entitled to get pc.:refund. Only the persons on whdal. lay the ultimata' burden to pay the arnount wouldbcentitled to geta refund of the same. The amount.?iteposited towards the Fund was to be utilisge0Yfor the development of sugarcane. If it is not possible to identify the persons on whom had the burden been placed for payment towards the Fund, the amount of the Fund. can be utilised by the Government for the purpose for whiPh the Fund Was created, namely, development of sugarcane. There is no question of refunding the amount to the respondents who had not eventually paid the amount towards the Fund. Doing so would virtually amount to allow the respondents unjust enrichment."

It was submitted that there is no bar that the petitioners

cannot be granted the refund though the petitioners are the

buyers. It was submitted that just like no statutory provisions

are required for applying the principle of unjust enrichment,

correspondingly no provision is required for refund to • the

person who has borne the tax. It was submitted that the

C/SCN/5333/201 ' JUDGMENT

Rajasthan High Court having given a direction to refund the

amount to the petitioners, the respondent authorities are duty bound to comply with the same.

show that he' has borne the burden of the tax;'he can still be

/ L2 Reference was also made to the decision of the Supreme ,

Court in the case of Mafatlal Industries Ltd. v, Union of

India, 111 STC 457 (SC), wherein the court has held thus:

"99. (x Sectiob „ ( provide for the purchaser mals‘rigstheciain.fldrierpny, provided he is able to e Ash -That he has not bist n the burden to ano r'-rson. It; therefore, can), ,rke said that sect?, B is.a"device to retain the illeOacollected

the Cyceoms Act, 2962.1" taxek4 theState This is equally true to :dction 27 of

It was submitted that therefore if the purchaser can

given refund. It was submitted that the petit(dhers

borne the burden of the tax, they are entitled to thereof.

1L3 Reference was made to sub-section (3) of section 31 of

the Gujarat Vaiu'e Added Tax Act, 2003 (hereinafter referred to

as "the GVAT Act"), which provides that the tax collected and

deposited under the provisions of the Act to which a dealer

may be held not liable shall not be refunded to the dealer and

the amount of such tax shall stand forfeited to the

Government Referring to section 36 of the GVAT Act, which

deals with refund of excess payment and says that subject to

the other provisions of the Act and the rules, the Commissioner

may refund to a person the amount of tax, penalty and interest, if any, paid by such person in excess of the amount due from him, it was submitted that the sub-section specifically says "pet-son" and does not use the expression

having

refund

C/9CA/15333/2019 JUDGMENT

"dealer". It was submitted that this is not a refund arising in an

ordinary case and that the petitioners were forced to pay the

tax on account of the action of the authorities at Rajasthan

which was held to be illegal.

11.4 Reliance was placed upon the case of the Supreme Court in the case of Indian

Thane Municipal C k1 (55) ELT 454 (SC), wherein the court has he

"8 In any event the petitioner Company cannot claim concession at this distance as a matter of right. In OrisSa Cement Ltd. y,; State of Orissa 6L',Ors, A I R 1991,1S,C- 1676, it was observed thus

"We are inclihetitto,Accept the vieturged on behalf of the State that a finding regarding the invalidity of al levy need not automatically

'14 in a direction for a refund of all ,Poilections of madecearlier,The deciarationkeggarding invalidity of provision ;and the

detefmination of the relief that shotild be granted in consequence thereof are two different things and, in the latter siihere, the Court has, and must be held to have, a certain amount of discretion, It is-well-settled propositions that it is open to the Court to grant, mould or restrict the relief in a manner most appropriate to the situation before it in such a way as to advance the interests of justice."

In the instant case the octroi duty paid by the petitioner Company would naturally have been passed on to the consumers. Therefore there is no justification to claim the same at this distance of time and the court in its discretion can reject the same. For the above reasons, this Special Leave Petition is dismissed with costs."

It was submitted that this court which is exercising writ

iimsdiction may mould the relief in an appropriate manner, but

Aluminium Company Limited

C/SUNI 533312019 JUDGMENT

should ensure that the order passed by the Rajasthan High Court is duly complied with.

11.5 Reference was also made to the decision of this High Court in the case of Ranjeet Singh Choudhary v. Union of India, [2019160 GSTR 511 (Guj),

wherein the court held thus:

"14. In the presept c was therefore upto the CPWD to apply,AFrArqs, ,, .eggrvice tax which was paid as per;;47.0210W1pretit ailing'the,V±evant time, but which benie refundable on accouaaretrospective amend fit in the law. The CPWD instep4af applying for rer001, itself' that the petitioner eust apply and when the petitioner's: application for.,'`f&fund was reje?ted by the AssistantCoMmissioner ofijoice Tax, Alnifrom

found 4.„PO TV:01 ;wqy to recov . ir :e same 4

fro e petitionerbSiiiiS10,the petition .' security depos k. unpaid ainPas , "ilf final !di,: and the petitio#4,r's running '15iilS;Oother contract,These are whojektinpei-missible.Mearc.of recovery. ,

15. The petitioner as a service provider was basically not even required to bear the service tax burden, as duty was to be collected from the service recipient and to be deposited with the Government revenue, if the service tax was payable, If the amount was refunded by the Service-tax Department it was the 'duty of the petitioner to ensure that the same reaches the service recipient. If, however for whatever reason, the refund is not granted, surely the petitioner cannot be asked to bear the burden thereof Strangely, the-service tax department holds that if the refund is granted, the petitioner would retain it and therefore benefit unjustly, and therefore, does not granted refund, citing it a case of unjust enrichment. The CPWD holds a belief that whatever be the reason for the•petitioner not being able to retrieve such amount from the service tax department, the CPWD must get it back; even if it is from the petitioner personally. In the process, if we allow this situation to prevail, the petitioner would end up losing the service tax component from his pront which in the first place was not the liability of the petitioner. Instead of a case of

my, n Er

C/SCA 15333120

JUDGMENT

unjust enrichment, it would be a case of unjust impoverishment.

16.The respondent no. 4 was also not correct in his approach while dealing with the petitioner's refund application. In the communication dated 7th November 2016, the petitioner had made it abundantly clear that the service tax refund is being claimed for and on behalf of the CPWD and the petitioner would have no objection, if the amount is directly paid to the s,t4 aganFation. Ignoring such representation .;.;toti ge,einr, the Assistant Commissi

en' ee TaZ that this was a case o 1st enrichment If he Vagigf the opinion

that theotitioner was not the correct persen who can ask folcyefund, he could have stated se5in,l

criihe order. This wpyd

f have enabled-the petitioner tald:nt out to the)wo the correct reason for not 6ailiv able to claltivrefund of the service taxa Instead, tliegssistant Comrhissioner wrongly applied the principle4of unjust enrichment and ordered that the service tax shall be deposited with the Coniumer Welfare Fund."

wakepbbmitted that in the facts of the present case, the

seller viz,-•Y,Reliance Industries Limited has iihformed the

respondents that the buyers would claim the refund.

116 Reliance,was also placed upon the decision of the

Madhya Pradest High 'Court in the case of Hotline CPT Ltd.

v. State of M.P. & Ors., 12013151 VST 367 (MP). In the facts

of the said case, the petitioner had paid tax to the respondents

No.5 and 6 on account of purchase of diesel for its in-house

consumption and respondents No.5 and 6 had paid the said

tax to the State Government. The tax was paid in accordance

with the instructions issued by the Commercial Tax

Department to respondents No.5 and 6. The court held that in

such circumstances, the petitioner was entitled to refund of

the amount from the State and accordingly, allowed the

petition tind directed the responcient dutrionties to refund the

CISCAJ1533312019 JUDGMENT

amount to the petitioner within the period stipulated therein. it

was, accordingly, urged that it is always permissible for this

court to direct the respondents to make the payMent to the petitioners,

"I 1.7 It was submitted that in the present case, the

enactment concerned is the CST Act and the petitioners are

dealers under the CST Act,:

they are doing busir i ancorrect to sit t the petitioners are,

submitted thOn this case, the petitioners aliefteeking refund

under the'OST Act and not under the GVAT Ac*bnd that the

provisionsy of the GVAT Act are borrowed „..,,ogly for the

proceduralapect. It was, accordingly, urged thatthe petitions deserve to

I, allowed by .g tinting the rdliegties prayed for

therein.

, , 12. Opposinb the petition's, Ms. Maithili Mehta, learned

Assistant Government Pleader, submitted that while the

respondents are not disputing the fact that the amount

collected towards tax in the absence of C form declarations is

required to be refunded if the C form declarations are

furnished; however, such refund can be granted to the seller

Reliance Industries Limited and not to the petitioners. It was

submitted that the transactions in question being interstate

transactions, the Commercial Tax Department of Rajasthan

was required to issue C forms to the petitioners, which were

then required to be forwarded to Reliance Industries Limited,

but as the Rajasthan Commercial Tax Department refused to

grant C forms to the petitioners, they were liable to pay tax @

20 % which was deposited with the Gujarat Commercial Tax

DownLoode .;:n 'A' .1;

cegietered in Rajasthan where

d that it is, therefore,

dealers. It was •

C/SCA/15333/2019

JUDGMENT

Department. It was submitted that since the assessment

proceedings qua Reliance Industries Limited are still pending

for the assessment years in question, the respondent

authorities are still to process the application for grant of

refund. It was further submitted that the refund shall be paid

to Reliance Industries Limited which in turn shall forward the

amount to the petitioners. However, the respondent authorities

would not be in a position o directly grant refund to the

petitioners as It, Reliance Industries:, Limited who has

deposited the tax qua the said transacticins'7It was submitted aN

that the respondent authorities will proceS.924he refund in

accordanceV.With law on completion of tne, assessment _

proceedrngskof Reliance Iridustries'Limited for tkeyrdssessment

years in question and grant refund •thereafter, vvidich may then

he paid overto the petitioners. It was urged ttipt at this stage

no causegaVskction arises in.favour of the petitipn'ers and that

the petition being devoid of merits deserves to bVdismissed. :

13. In rejoinder, Mr. lichit Sheth, learned advocate for the

petitioners invited the attention to the provisions of sub-

section (3) of section 31 of the GVAT Act, to submit that the

seller — Reliance Industries Limited would not be able to claim

refund as it has not borne the incidence of tax. It was

submitted that there is no statutory bar against giving the

refund to the purchaser and that the stand adopted by the

respondents flies on the face of the decision of the Rajasthan

High Court. It was submitted that Reliance Industries Limited

cannot claim refund as the burden has already been passed on

to the petitioners; whereas, the petitioners have been

disputing the liability to pay tax right from the inception. It was

submitted that the petitioners being the users of the goods,

the question of passing the duty burden does not arise and papa ticr I .

C/SCAD :G. 20 JUDGMENT

that in the light of the decision of the Rajasthan High Court,

the court may issue appropriate directions to the respondent

authorities to refund the amount to the petitioners.

14. In the backdrop of the facts and contentions noted

hereinabove, it is an undisputed position that the petitioners

have borne the burden of tax as the CST authorities at

Rajasthan had refused to issUe,C forms after the coming into

force of the GST regirne.v'en account -of non-issuance of C

forms, the petitioners were not in a position to submit C form

deciarationstr,,respect of the diesel porchaS11.1gy them for ,•11.' 1

their mining,ctivity, as a result yvhereof, the tioners could,

not purchae, diesel at concessional rate of taxfriOthe seller - g1f 2

Reliance Ihdstries Limited, which collected taX•arth..`Q

the rate of

20 % from the petitioners and deposited the same with the

respondent authorities. Now, on account of.;the directions

issued by1ta0Rajasthan High Court in;the decisions referred to

hereinabket/the• CST authorities -at RajasthaMhaVe issued C form declarations in respect of the "transactions in question.

The respondent authorities do not dispute that against the C

form declarations, the tax collected from•the,petitioners and deposited by Reliance Industries Limited is required to be

refunded. The sole refrain of the respondent authorities is that

such refund can be made to the seller - Reliance Industries

imited after its assessment for the period in question is •

concluded and not to the petitioners who are not registered as dealers in Gujarat.

15. In the opinion of this court, while adopting the above

stand, the respondents have failed to take into consideration

the tact that insofar as Reliance Industries Limited is

concerned, it has already collected the tax from

C/SCN15333/2019 JUDGMENT

petitioners, and hence, if Reliance Industries Limited seeks

refund of the amount against the C form declarations, it would

not be entitled to such refund as such claim would be hit by

the principles of unjust enrichment. As held by the Supreme

Court in State of Madhya Pradesh v. Vyankatlal (supra),

only the persons on whom lay the ultimate burden to pay the .

amount would be entitled to, get a refund of the same. The

petitioners having bor.

only they who weuicr „yrden in this case, it is

fentrtled to refund of the same.

16.Besides theiRajasthan High Court in the., petitioners' own

case has held that the authorities at Rajasthan4ere liable to

issue 'C'‘.foljans in respect of" high .speed diesel procured for mining poi:pose through' intei-state.trade. The court has further

held that in the event of the petitioners having:had to pay any

amount on '"account of the respondents' wrongful refusal to

issue 'C' (Aims, the petitioners shall be entitled to refund

and/or adjiastment from' the concerned authorities who had

collected excess tax. The court further, directed the concerned

authorities to process such claim within twelve weeks of the

same being made by the petitioners in writing and the

petitioners furnishing the requisite documents/forms.

17 In the present case, in the absence of 'C forms having

been issued by the Rajasthan authorities, the respondent

authorities have collected excess tax from the seller - Reliance

Industries Limited, who in turn has collected the same from the

petitioners. Therefore, in terms of the above order passed by

the Rajasthan High Court, once the Rajasthan authorities issue

C forms against the sales made by Reliance Industries Limited l a

the petitioners and the petitioners produce the requisite

documents/forms before the respondent authorities, the

Lai;

T4 CiDC, .331201 JUDGMENT

respondent authorities are required to process such claim

within twelve weeks of the same being made in writing by the '

petitioners.

18. Pursuant to the above order passed by the Rajasthan

High Court, the petitioner in Special Civil Application No.15333

of 2019 has made an application dated 19.4.2019 to the

second respondent fowtstu ttIii,„..,,,g2,09,162/- charged by

Reliance Industrie application, the

petitioner hasiiTurifshed a copy of the orpferitof the Rajasthan OW:1r'

High Cour4i,:airstatement showing the high speed

diesel pure ases, Form 'C Quarter ,111rd and 1\itii,j05Y. 2017-18),

copy ofigit letter from Rjeliande:ilodustriesLOted to the

Deputy CStissioner of tbjarattSales Tax and LC0KY of sample

invoice. Theapietitioner in Special Civil Applicatign No.16288 of

2019 hasPirrne an appliciatOti dated 31.8.201 ' he second

respondent,-seeking refund of Rs.1,97,32,644&h,Along with

such appkation, the said petitioner has furnishedlia statement

showing details of purchaSes,.tax charged and submission of

'C' forms against such purchases as well as copy of sample

invoice, etc.i.Th4s, thexpetitippers had: ddly cgrnplied with the

direction issued2by the Rajasthan High Court and in case the

respondents required the petitioners to furnish any other

details, it was always open for them to call upon the

petitioners to furnish the same. However, the respondent

authorities have taken a stand that since it is Reliance

Industries Limited which has deposited the tax, such refund

application has to be made by it and upon refund being made •

to Reliance Industries Limited, it can pay the same to the

petitioner. However, as noted earlier, Reliance Industries

Limited cannot make an application for refund inasmuch as

such claim would be barred by the principle of unjust Pug° 1Sur 17

C/SCA,153 01 JUDGMENT

enrichment. Moreover, as stated by the respondents, in the

case of Reliance Industries Limited, the refund claim would be

processed during the course of its assessment for the period in

question, which may take years together and in the meanwhile

the petitioners would be deprived of such amount. Moreover, it

may be that while processing the refund claim during the

course of Reliance Industries Limited's assessment, the respondents may even -adju,s,ti, thet refund amount against its dues. Thus, tliev,c§„tanThi—of' the ' respnnd,ots that Reliance

4 rt Industries Limireelshould file the refund cla nand then pay the

amount soirrerded to the r, petitioners is ne thealiy tenable nor is it proOltallY workable.

19 In theJ(opinion of this court, in the light,t,Iof the clear directions issued by the Rajasthan High Court in the judgment and order -reerred to hereinabove, which trt.ei.. respondent authorities are bound to comply with, upon ii11:14: petitioners making applications for' refund along with the requisite

documents, the respondents were duty bound to process such

claim within a period of twelve weeks from the date of such

application. The stand adopted by the respondents that the

refund can be made to onlyto Reliance Industries Limited flies

in the face of the order passed by the Rajasthan High Court as

well as the above-referred decisions on which reliance has

been placed by the learned advocate for the petitioners and is

nothing but a purely hyper technical stand adopted by them.

Once Reliance Industries Limited has, in clear terms, written to

the authorities that various buyers who have purchased FISD in

the course of inter-state trade for use in mining activities will

be approaching their office for refund of the differential tax

amount and has enclosed therewith Customer-wise details of

inter-state sales made to buyers in Rajasthan at full rate, it is

C/SCN15:133/2019 JUDGMENT

evident that Reliance Industries Limited is not disputing the

fact that it is the petitioners who are entitled to claim the

refund. Under the circumstances, the respondent authorities

are not justified in not processing the refund claims of the . petitioners.

unjust enrichment would also not arise.

21. For the-foregoing reasons, the petitions succeed and are accordingly, pllowed. The respondents are directectto forthwith process th,,eefund claims of the respective pet Toners and

.

cita l

...2>: grant refupgeof the tax amount collected from ,the petitioners

and deposited by the seller in accordance with law within a

period of twelve weeks of the receipt of a copy of this

judgment. leis, however, clarified that once the refund claim of

the petitioners is processed, Reliance Industries Limited would

not be entitled to claim any such refund, Rule is made absolute

accordingly, with no order as to costs.

22. Direct service is permitted.

(HARSHA DEVANI, J)

(SANGEETA K. VISHEN,J)

20. In case of the petitioners, it is an admitted position that

the FISD has been purc4as hem from Reliance Industries Limited in the cour r-State 'de for use in mining activities and are, therefore, theq ate consumers thereof an ce, the question of passing o e tax burden

to anyone „would not arise. Consequently,e, question of . ,

nHahn on

An-n-exurt, P43

U. NI Q. 28011/03/201C-ST-I1 Ministry of Finance

Department of Revenue State Tax Division

New Delhi, November, 2017

OFFICE MEMORANDUM •

Subject: - Clarification regarding definition of goods in sub-section (3) (b) of section8 of the Central Sales Tax Act, 1956.

The undersigned is directed to say that opinion of Department of Lupal Affairs, Ministry of Law was solicited on the issue "Whether the definition of "goods" the phrase "manufacture or processing of goods" in section 8(3)(b) of the Central Sales. Tax Act would be as per the definition provided for under section 2(d) of the Central Sales Tax Act or that the word "goods" when it appears in the phrase "manufacture or processing of goods" means any goods i.e. "goods" which fall within OST as well as "goods" which do not come under ambit of OST.

2. Department of Legal Affairs, Ministry of Law has confirmed that the

term "Goods" has been specifically defined under the Central Sales Tax Act, 1956 and prima facie the term "Goods" referred to in section 8(3)(b) of the Central Sales Tax Act, 1956 will have same meaning as defined and amended under Section 2(d) of the Central Sales Tax Act, 1956 vide Tax Laws Amendment Act, 2017. However, it does not affect the provisions of section 8(3)(b) of CST Act relating to telecommunication network or mining or generation or distribution of electricity or any other form of power.

(Mahendra Nadi) Under Secretary (ST-II)

Tele: 23092419 mahendra.nath67@niain

The. Commissioner Commercial Tax o f All States/CTs.

To

/14 ytntexu'D—c

tier of Condoneial las .., or 'tares/Union icrtiturwi

liceaid i, d , (ton of goods in

Ach 1955 and issuance of I nun C.

3)(b) of

Si/Madam,

Ain dire:clad to refer to OM dated 0/.11.2012 Icopy eoeldsech reo,erbog Theation Ohdefinitiou of corers k >uberection I1)(b)(or section a of the Central ;ale:. 1H:

[, noel to say (het dion0(le fino)31( and Haryana (Ugh Cdurt bOr ainsidurcd the cc Hi Huns in respect or Natural Gas purchased by Ose.petitioner in One state and

dnother nrure vide Illdgnient dated 28.03.2018 In (?NP No.29437/2017 Ince by r HITE:

Liniirff'd which has been upheld by Horible Supreme Court vide its thdri iidif L08 2038 in sty No.20572/301 in. this. Matter. -

2. This matter has been examined in Department 61 Revenue audit has bete decided

to forward pop,y OI aforesaid judgment dated 28.03,2/P1& (copy errclusedi of i (orrinf Ntilh

Court of Punjab and Haryana and Order dared 13.08.2018 (copy enclosed) or ilrinit8e

Supreme Court for Compliance in the respective Stales

nr/- Ae above..

You Ii111.1,111111y

(Ma:dentine Nati))

osier Secretary (State 1 SeCtiorcil)

Fele: 23072^19

Comnitiononvl rfr efitherfrt8Itstlfdito of int eni f.dinural

8dif.4r, -rninviSi. Id. 1(0020 for in for;

4irn_esio-c— fp

BILL No. /5 OF 2021

THE FINANCE BILL, 2021

CO:17“111F 51C,'01,

(AS INTRODUCED IN LAIC SABHA)

THE FINANCE BILL, 2021

ARRANGEMENT OF CLAUSES

CHAPTER 1

PRELIMINARY

CLAUSES

I . Short tide and commencement.

CHAPTER II

RATES OF INCOME-TAX 2. Income-tax.

CHAPTER III

DIRF.0 I TAXES

Incumv-tat 3. Amendment of section 2. 4. Amendment of section 9A. 5. Amendment of section 10. 6. Amendment of section I L 7. Amendment of section 32. 8. Amendment of Section 36. 9. Amendment of section 43B. 10. Amendment of section 43CA. 11 Amendment of section 44AB. 12 Amendment of section 44ADA. 13. Amendment of section 4408. 14. Amendment of section 45. 15. Amendment of section 47, 16. Amendment of section 48. I?. Amendment of section 49. 18. Amendment of section 50. 19. Amendment'of section 540B. 20. Amendment of section 55, 21. Amendment of section 56.

cg3

PART V

CLAUSES

AMENDMENT TO. THE CENTRAL SALES TAX ACT, 1956

141. Amendment of Act 74 of 1956.

PART VI

AMENDMENTS TO THE PROHIBITION OF BE:ELM/PROPERTY TRANSACTION ACT, 1956

142. Commencement of this Pen. 143. Amendment of section 2. 144 Substitution of seetion 7. 145. Omission of sections 8 to 17. 146. Amendment of section 26. 147. Amendment of section 68.

PART VII

AMENDMENT TO THE SECURITIES AND EXCHANGE BOARD OF INDIA ACT 1992

146 Amendment of Act 15 of 1992.

PART VIII

ANIENDNIEN160 THE RECOVERY OF DEBTS DUE TO BANKS AND FINANCIAL

INSTITUTIONS. ACT, 1993

149. Amendment ofAct 51 of 1993.

PART IX AMENDMENT TOTHE FINANCE ACT, 2001

150 Amendment of Seventh Schedule.

PART X

AMENDMENT TO THE. SECURITISATION AND RECONS1RUCTJON OF FINANCIAL ASSETS

AND ENFORCEMENT OF SECURITY INTEREST ACT, 2002

151. Amendment of Act 54 of 2002.

131

(4) The trust assets, which remain after recovery of defaulted amount, shall be remitted to the unit holders on proportionate basis:.

PART V

AM ENDMEN f 10 THE CENTRAL SALES TAX ACT, 1956

Amendment or 141. In the Central Sales Tax Act, 1956, in section 8, in sub- Act 74 of 1956.

section (3), for clause(bh the following clause shall be substituted, name/y:—

"(b) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended forte-ale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing for sale of goods specified wider clause (d) of section 2;".

PART VI

commencement of this Part.

AMENDMENTS TO THE PROHIBITION OF BENAATI PROPERTY TRANSACTION AC', 1988

142. The provisions of this Part shall come into force on the 1st day of July, 2021.

Amendment of section 2

Substitution of section 7.

All IliOn Ey.

Umiscion of sections g to 1 .7

A menemern of

143. hi the Prohibition of Bencuni Property Transactions Act, 1988 thereinafter in this Part referred to as the principal Act), in section 2, in clause ( I ), for the words "appointed under", the words "referred to in" shall he substituted.

144. For section 7 of the prinnipa(1 Act, the following section shall he substituted, namely:—

"7. The competent authority authorised under sub-section (I) of section 5 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 shall be the Adjudicating Authority to excreisejurisdiction, powers and authority conferred by or under this Act.".

145. Sections 8 th 17 of the principal Act, shall be omitted.

746. In section 26 of the principal Act, M sub-section (7), niter the proviso to the &planation, the following proviso shall be inserted, namely:—

"Provided that where the time limit for passing order under this sub-section expires during the period beginning from the 1st day of July, 2021 and ending on the 29th day

45 of 195e.

13 of 1570.

Ann MA-Ag 13/1.6

To

The Commissioner, Commercial Taxes, Directorate of Commercial Taxes, 14, Beliaghata Road,. Kolkata, West Bengal - 700015

Sub: Representation on behalf of Ambey Mining Pvt, Ltd., Jharkhand Operations for refund of differential tax realized on purchase of High Speed Diesel from Reliance Industries Ltd., West Bengal.

Sir,

rto present representation is being Nod seeking refund of.dittetential tax

from the State of West Bengal, which has been collected from the Appiicant

by Reliance Industries Ltd. on purchase of High Speed Diesel (for Short

11,5.0.') and deposited by It with the State of West Bengal for the period

01.10.20,17, to 3006.2018. The detail facts in relation to the representation

are as under:-

I. The Applicant- Ambey Mining Pvt. Ltd. is filing the present

representation in respect of its business operations pertaining to

Mining undertaken in the State of Jharkhand.

2. It is stated that Ambey Mining Private Ltd. is primarily engaged in the

business of mining and is carrying out mining activities in various

States of the country including the State of Jharkhand. For the

purpose of carrying out the mining activities, the Applicant used to

purchase H.S.D at concessional rate from Oil Companies situated

in the State of West Bengal including Reliance Industries Ltd., Indian

CMI Coinorntori and Bharat Petroleum Ltd. The present

Page 1 of 6

representation is confined in respect of purchaseor H.S.D. by the

Applicant from Reliance Industries Ltd

The Applicant, in terms of the provisions of Section 8(1) of the

Central Sales Tax Act, 1956, was entitled to purchase H.S.0 at

concessional rate. The Applicant used to regularly purchase H S D.

from Reliance Industries Ltd. by way of Inter-State sales anti

concessional rate of tax 8il 2% was duly levied upon Ihe Applicant

by Reliance Industries Ltd. and deposited with the State of Weal

Bengal.

However, with the advent of Goods and Services Tax (for short

MSST'), the State of Jharkhand took a view that the aforesaid H.S.D.

purchased by Applicant from Reliance Industries Ltd. cannot be

subjected to concessional rate of Mx and, accordingly, Form-C

cannot be issued In them. For this purpose, Circulars were issued by

the State of Jharkhand. Immediately after issuing of the aforesaid

Circular. Reliance Industries Ltd, started selling H.S.D. at full rate of

tax to the Applicant,

5. Challenging the aforesaid Circular, the Applicant filed Writ Petition

being Writ Petition (T) No. 7107 of 2017 before the lionible

Jharkhand High Court at Ranchi inter alia, praying for quashing of

the aforesaid Circular issued by the State of Jharkhand and seeking

declarations that it is entitled to the benefit of concessional rate of

tax and accordingly Form-C and consequential refund.

Page 2 of 6

The tiontle Jharkhand High Court passed interim order pursuant to

which the Applicant was able to obtain Form C for sale of H.5 n..ei

coacessional rate of tax from Reliance Industries Ltd and the same

order passed by the kor,MIe High Court of Muse:hand ts annevee

herewith as Enclosure-A.

7. However, for the period 01 10 2017 to 30.06 2018, Reliance

Industries Ltd. collected full rate of tax tram Applicant and paid over

to the Slate el C.rest Bengal Houvever, the pursuant to the interim

orders of the Rontle High Court of Jharkhand, the Applicant 'ear

ante to obtain Form C for such period and the sans--; was sobeutice

to Reliance Industries Ltd

a. The aforesaid Writ Petition ultimately came to be allowed by the

Honble High Court of Jharkhand, granting the relief as prayed for by

the Applicant. A copy of the judgment dated 23128.08.2019 passed

by the lienble .Jharkhand High Cour{ is enclosed hereto and marked

as Enclosure-S.

1 he aforesaid judgment of the Hortble High Court of Jharkhand was

also subjected to review proceedings at the Instance of Indian

Corporation Lid being Civil Re View No 09 al 2020. V t Ch camei()

be disposed of by the Honble High Court vide its order dated

4/17.10.2020. A copy of the afbresaid order passed in review

proceedings by the Horjble Jharkhand High Churl is enclosed

hereto and marked as Enclosure-C.

Page 3 of 6 '

f aforesaid decision: the F

haat:.nt and in virsvf of the law laid down by The respective

Couns, lie Applicant was held to be entitled to purchase H S.D. at

concessional rate of tax from Reliance Industries Ltd. against Form-

C and, accordingly, the full rate of tax collected by Reliance

Industries Ltd. from the Appficant and paid over to the State of West

Bengal is liable to be refunded to it.

It may be stated that during the pendency of the Writ Pottier before

the High Court, Reliance Industries Ltd. issued rtrefictunal (malt

Lich st In His of diffreential tax between the

fult rate of tax and concessional rate of tax undertakirio that It will

factor into the concessional rate of tax, as and when the same is

held to be available to the Applicant and will, accordingly, give effect •

to the Credit Notes_ A copy of one such Provisional Credit Note by

way of sample is enclosed hereto and marked as Enclosure-D.

1,7 Subsequently, the Applicant was able to have Form C issued by `ho

Jharkhand State Government, in view of the aforesaid decision of

Siff itloiftble High Courts of Jharkhand, which Form-C were

submitted to Reliance Industries Ltd. A copy of one such Form-C,

by way of sample is enclosed hereto and marked as Enclosure-E.

13 All the aforesaid Form-C during the relevant period stands duly

submitted to Reliance Industries Ltd., who, in turn, has submitted the

same to Commercial Tax Department of State of West Bengal,

according to which the Applicant is entitled to obtain IL S St

Page 4 of G

Insofar as the Applicant is concerned,

nothing further is required to be done at its end.

14. it is important to note that the claim of concesstonal rate of tax in

substantive law is not in dispute and, accordingly. the Applicant is

entitled to the benefit of concessional rate of tax and the same

cannot be disallowed in the Minds of Reliance Industries tad which

would adversely affect the Applicant, for no faint of it.

is. Accordingly, this representation. is being made to the Borthle

Commissioner, seeking justice in the matter in accordance with law

so that the Applicant-representative, from whom excess tax has

been collected and paid over to the State of West Bengal by

Reliance Industries Ltd. is able to get the same refunded, through

the Office of Hon'ble Commissioner.

15. It may be stated that similar situation as in the present case arose in

the case of J.K. Cement Ltd. v. State of Gujarat, wherein the

Division Bench of hionlble Gujarat High Court vide its judgment

dated 18.12.2019 granted relief to the Writ Petitioner J.K. Cement

Ltd., in the said case. Likewise, in the present case, the relief of

refund ought to be granted to Arnbey Mining Pvt. Ltd. A copy of the

Judgment passed by hicuable Gujarat High Court, dated 18:12.2019

is enclosed hereto and marked as Annexure-F.

SUBMISSION

In view of above, it is respectfully submitted that the Fiontle Commissioner

may be pleased to direct the Commercial Taxes Department of the State of

Rage 5 of 6

Ccio

West Bengal to refund the amount of excess Central sale. -ax collected

by State of West Bengal to the tune of Rs. 466 M:,..067 for the podoc!

01 1 (11 30 06, 2(1. through Reliance Industries Ltd. who has sold

goods against Form-C to the Applicant, which can only be at Inc

concession-al rate of tax as against full rate of tax wrongly collected, and

permit an audience with the representative of the Applicant to explain the

entire matter in detail.

It is submitted accordingly

§WiFiiivr. LTD.

'is:gnat°,

Authorized Signatory For Amboy Mining Pvt. Ltd.

Onci as above

Page 6 016

DISTRICT : KOLICATA



APPELLATE SIDE

W.P.A. NO. 5,66 OF 2021

In the matter of :



And

In the matter of

Ambey Mining Private Ltd and anr.

.. Petitioners

-Versus-


... Respondents

WRIT PETITION

TAPAN BHANJA Advocate

High Court at Calcutta 6, K.S.Roy Road, Third floor

Kolkata-700 001 Mobile No. 9674280298

TAPAN BHANJA - SARTHAC

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