Rajasthan HC: State Must Issue ‘C’ Form for High-Speed Diesel Procured for Mining in Inter-State Trade

Kanhaiya Lal Rameshwar Das Vs State of Rajasthan (Rajasthan High Court) Introduction: In the landmark case of Kanhaiya Lal Rameshwar Das Vs State of Rajasthan, the Rajasthan High Court directed the state to issue “C” forms to the petitioner company for high-speed diesel procured for mining purposes through inter-state trade. This directive stands in contrast to previous denials based on amendments in the Central Sales Tax (CST) Act. Analysis: The core issue in this case pertained to the denial of “C” forms to the petitioner company for their procurement of high-speed di...