Concessional rate benefit against Form ‘C’ to HSD denied as consumed for purpose other than mining

Vedanta Limited Vs Union of India (Bombay High Court)

Bombay High Court held that the benefit of concessional rate on High Speed Diesel [HSD] against Form ‘C’ is not entitled since the usage of HSD is beyond specified purpose i.e. used beyond direct mining operations. Accordingly, writ disposed of.

Facts- The two Petitions are, inter alia, filed by the Petitioners engaged in mining in ores for sale and in the wake of the new regime with the introduction of Goods and Service Tax Act (GST, Act), which replace the existing Goa Value Added Tax Act, 2005 (GV

Please become a Premium member. If you are already a Premium member, login here to access the full content.