Issue of `C’ Forms for natural gas: SC upheld view of Punjab & Haryana HC in Carpo Power Ltd

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.

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