Case Law Details
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 section 8(3) of the Central Sales Tax Act, 1956. However, we are of the view after the withdrawal of the impugned Trade Circular No. 47T of 2017 dated 11th July, 2017, the officers of the sales tax would not be constrained by the above circular in interpreting sections 2(d) and 8(3) of the Central Sales Tax Act, 1956.
In view of the above, it would be appropriate that the Petitioner make a representation to Respondent No. 2 – Commissioner of State tax with copy to its assessing officer being Dy. Commissioner of State (E-635) setting out its case/claim for the issuance of “C” Form on purchase of natural gas from Gujrat. This representation would be made by the Petitioner on or before 18th June, 2019.
The Respondent No. 2 and/or Dy. Commissioner of State Tax (E-635) will dispose of the representation on merits after hearing the Petitioner in accordance with law within two weeks from the date of the Petitioner filing its representation.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
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