Case Law Details

Case Name : Commissioner of Commercial Taxes & Anr. Vs Ramco Cements Ltd.Etc. (Supreme Court of India)
Appeal Number : Special Leave to Appeal (C) No(s). 15785-15788/2020
Date of Judgement/Order : 24/03/2021
Related Assessment Year :

Commissioner of Commercial Taxes & Anr. Vs Ramco Cements Ltd.Etc. (Supreme Court of India)

1. It is held that the respondents are liable to issue `C’ Forms in respect of the natural gas purchased by the petitioner from the Oil Companies in Gujarat and used in the generation or distribution of electricity at its power plants in Haryana.

2. In the event of the petitioner having had to pay the oil companies any amount on account of the first respondent’s wrongful refusal to issue `C’ Forms the petitioner shall be entitled to refund and/or adjustment of the same from the concerned authorities who collected the excess tax through the oil companies or otherwise

FULL TEXT OF THE SUPREME COURT JUDGEMENT

Heard learned counsel for the parties at length.

We are in agreement with the view taken by the Punjab and Haryana High Court in ‘Carpo Power Limited vs. State of Haryana & Ors.’, which has already been upheld by this Court by dismissing Special Leave Petition (C) No.20572 of 2018 vide order dated 13th August, 2018.

The High Court of Jharkhand at Ranchi has also dealt with the same issue in ‘Tata Steel Limited vs. State of Jharkhand’ reported in 2019 SCC online Jharkhand 1255. This judgment, in our opinion, is exhaustive and answers all the points urged before us by the petitioner(s) in the instant special leave petitions.

It is brought to our notice that nine High Courts have taken the same view. Even the decision of the High Court of Rajasthan has been affirmed by this Court by dismissal of Special Leave Petition (C) No.27529 of 2019 and connected cases vide order dated 3rd February, 2020.

Considering the consistent view of nine High Courts, including dismissal of special leave petitions by different Bench of this Court, and being satisfied about the exposition on the matters in issue by the High Court of Madras vide impugned judgment and order being a possible view, we decline to interfere in these special leave petitions.

Notably, after the decision of Punjab and Haryana High Court even the Union of India has chosen to act upon the said decision by issuing Office Memorandum dated 1st November, 2018 and directing all the States/Union Territories to follow the view taken by the Punjab and Haryana High Court.

Hence, we see no reason to reopen the entire matter. The special leave petitions are accordingly dismissed.

Consequently, all pending applications shall also stand disposed of.

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