ENA & Malt Spirit in original form not to get ‘C’ Form

By Editor2 Goods and Services Tax Judiciary May 18, 2022

Case Name: Legend Distilleries Pvt. Ltd. Vs State Of Chhattisgarh Through Secretary (Chhattisgarh High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Chhattisgarh High Court

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Advertisement Legend Distilleries Pvt. Ltd. Vs State Of Chhattisgarh Through Secretary (Chhattisgarh High Court) ENA and the Malt Spirit in its original form are not the alcoholic liquor fit for human consumption and would therefore, not come within the amended definition of clause(d) of Section 2 of the CST Act and in view thereof, the petitioner would not be entitled to get the ‘C’ Form, as claimed by the petitioner herein. FULL TEXT OF THE JUDGMENT/ORDER OF CHHATTISGARH HIGH COURT By way of this petition, the petitioner is praying for issuance of an appropriate direction, com...

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