HC directs dept to consider claim for issuance of ‘C’ Form on purchase of natural gas from Gujrat

Bombay Dyeing and Manufacturing Co. Ltd. Vs State of  Maharashtra (Bombay High Court) The Petitioner’s grievance is that the Respondents are not issuing Form C in respect of its purchase of natural gas from Gujrat. This is used in the manufacture of polyester staple fibre. Primarily, the contention of the Petitioner is that the same is unjustified. This notwithstanding the change in the definition of “goods” under section 2(d) of the Central Sales Tax Act, 1956, being limited as six items enumerated therein, the same would not govern the meaning of the word ‘goods’ under...