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Rajasthan HC: State Must Issue ‘C’ Form for High-Speed Diesel Procured for Mining in Inter-State Trade
Case Law Details
- Case Name
- Kanhaiya Lal Rameshwar Das Vs State of Rajasthan (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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Kanhaiya Lal Rameshwar Das Vs State of Rajasthan (Rajasthan High Court)
Introduction: In the landmark case of Kanhaiya Lal Rameshwar Das Vs State of Rajasthan, the Rajasthan High Court directed the state to issue “C” forms to the petitioner company for high-speed diesel procured for mining purposes through inter-state trade. This directive stands in contrast to previous denials based on amendments in the Central Sales Tax (CST) Act.
Analysis: The core issue in this case pertained to the denial of “C” forms to the petitioner company for their procurement of high-speed di...
