M/S R.K. Stone vs State Of Rajasthan
2021 Latest Caselaw 3213 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 945/2021

M/s R.k. Stone, (Registered Partnership Firm) Denda Road, Chak No.1, Khasra No.541/2-3, Gundoj, District Pali - Marwar (Raj.) Through Its Partner Mr. Hari Ram Choudhary S/o Gordhan Ram, Age About 47 Years, R/o Village Bidoli, Tehsil Dhohad, District Sikar 332023 (Raj.)

----Petitioner Versus

1. State Of Rajasthan, Through The Principal Secretary, Department Of Finance, Government Of Rajasthan, Secretariat, Jaipur (Raj.)

2. The Commissioner, Commercial Taxes Department Government Of Rajasthan, Jaipur (Raj.)

3. Commercial Taxes Officer, Commercial Taxes Department, Circle Pali, Pali (Raj.)

4. Union Of India, Through The Secretary, Ministry Of Finance, Nirman Bhawan, New Delhi (India)

----Respondents

For Petitioner(s) : Mr. Tribhuvan Gupta For Respondent(s) : Mr. Hemant Dutt for res. No.1,2 &3 Mr. Mukesh Rajpurohit, ASG for res. No.4.

HON'BLE MR. JUSTICE INDERJEET SINGH

Judgment / Order

05/02/2021

With the consent of the learned counsel for the parties, the

matter is decided finally.

"It is submitted by learned counsel for the parties that the issue raised in the present writ petition is squarely covered by judgment of this Court in Hindustan Zinc Ltd. V. The State of

(2 of 2) [CW-945/2021]

Rajasthan & Ors. : S.B.C.W.P No.5506/2018, decided on 18.05.2018.

In the case of Hindustan Zinc (Supra) this Court while relying on the judgment in the case of Carpo Power Limited V. State of Haryana & Ors. : C.W.P. No.29437/2017, decided on 28.03.2018 by Punjab & Haryana High Court directed as under:-

"Accordingly, the present writ petitions are allowed in the same terms as Corpo Power Limited (Supra). It is held that the respondents are liable to issue 'C' Forms in respect of the High Speed Diesel procured for mining purpose through interstate trade. In the event of the petitioners having had to pay any amount on account of the respondents 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. The concerned authorities shall process such a claim within twelve weeks of the same being made by the petitioners in writing and the petitioners furnishing the requisite documents/form."

In view of the submissions made by learned counsel for the parties, these writ petitions filed by the petitioners are allowed with the similar relief and direction as given in the case of Hindustan Zinc (Supra)."

In view of the judgment rendered above this writ petition is

also allowed in the aforesaid terms.

(INDERJEET SINGH),J

24-NS/Hanuman/-

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