Issue Form ‘C’ to sellers for Inter-state purchase of Natural Gas: HC

Asahi India Glass Ltd. Vs State of Maharashtra  (Bombay High Court) Petitioner has been denied ‘C’ forms on the ground that natural gas purchased by it in the course of inter-state sale is used for manufacturing of float glass which is not covered by the definition of goods under section 2(d) of the CST Act. In Carpo Power Limited Vs. State of Haryana, 2018 (12) GSTL 248 (P&H), Punjab & Haryana High Court dealt with the challenge made by the petitioner to refusal of the respondents to issue ‘C’ forms in respect of natural gas purchased by it in the course of inter-state sale a...