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SHREE RAIPUR CEMENT PLANT (A UNIT OF SHREE CEMENT LIMITED) vs. STATE OF CHHATTISGARH, THE COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, UNION OF INDIA, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) , THE UNDER SECRETARY (ST-II) , MINISTRY OF FINANCE
(Chhattisgarh High Court)

Hon'ble Judges:

SANJAY K. AGRAWAL

Pet. Counsel

Ramit Mehta

Saurabh Maheshwari

Anumeh Shrivastava

Res. Counsel

Anand Dadariya

Vaibhav P. Shukla

B. Gopa Kumar

Petitioner / Applicant	SHREE RAIPUR CEMENT PLANT (A UNIT OF SHREE CEMENT LIMITED)
Respondent	STATE OF CHHATTISGARH, THE COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, UNION OF INDIA, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) , THE UNDER SECRETARY (ST-II) , MINISTRY OF FINANCE
Court	Chhattisgarh High Court
State	Chhatisgarh
Date	May 18, 2018
Order No.	Writ Petition (T) No. 83 of 2018
Citation	2018(5) TAXREPLY 3026
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ORDER
1. The short question involved in this writ petition is, whether the petitioner is entitled to be issued C-Form under the Central Sales Tax Act, 1956 read with the Central Sales Tax (Registration and Turnover) Rules, 1957 in respect of high speed diesel purchased by it in the course of inter-State trade and used by it in the course of manufacturing of cement, after the promulgation of the Central Goods and Services Tax Act, 2017 with effect from 1-7-2017. 2. According to the petitioner, it is a Company registered under the provisions of the Central Sales Tax Act, 1956 (for short, 'the CST Act, 1956') read with the Central Sales Tax (Registration and Turnover) Rules, 1957 (for short, 'the Rules of 1957') and its certificate of registration is valid as on the present date. The petitioner Company is engaged in mining activity of limestone which is used for manufacturing of cement and for which High Speed Diesel is used. The petitioner Company was permitted to purcha....