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 (GVAT, 2005) and the Central Sales Tax Act, 1956, (CST Act) are aggrieved by the action of the Respondents based on trade Circulars, refusing them Form ‘C’ in terms of the CST Act, which would enable them to procure High Speed Diesel (HSD) at a concessional rate and this refusal is on the premise that the Petitioners have ceased to be ‘Dealer’ under the CST Act. This action according to the Petitioners, the Dealers under the CST Act, has resulted in denial of the privilege conferred under Section 8(3) of the CST Act in respect of the procurement of the HSD, at concessional rate against Form ‘C’. Though the Petitions involve common question, we briefly highlight the factual position qua each Petition.
