Rajasthan High Court - Jodhpur
Raj. Barytes Limited vs State Of Rajasthan on 24 February, 2021
Bench: Pushpendra Singh Bhati
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
S.B. Civil Writ Petition No. 2138/2021
Usha Microns Private Ltd., Through Its Authorized Representative
Mr. C.s. Mehta S/o S.s. Mehta, The Power Of Attorney Holder Of
Usha Microns Private Limited, Having Its Registered Office At
172-A, Fatehpura, Udaipur.
----Petitioner
Versus
1. State Of Rajasthan, Finance Department (Tax Division)
Through Principal Secretary, Department Of Finance ,
Secretariat, Jaipur.
2. The Commissioner, Commercial Taxes Department,
Karbhawan, Bhawani Singh Road, Doctor
Babasahebambedkar Marg C Scheme, Jaipur, Rajasthan -
302006
3. The Assistant Commissioner, Commercial Taxes
Department, Udaipur - Rajasthan.
4. The Authorised Officer, Commercial Tax Departemnt,
Udaipur.
5. Union Of India, Ministry Of Finance (Department Of
Revenue), Through Joint Secretary (Revenue), Nirman
Bhawan, New Delhi
----Respondents
Connected With
S.B. Civil Writ Petition No. 2024/2021
Raj. Barytes Limited, Through Its Authorized Representative Mr.
C.s. Mehta S/o S.s. Mehta, The Power Of Attorney Holder Of
Rajasthan Barytes Limited, Having Its Registered Office At Rbl
House, Punjawati, Gaurav Path, Near R.k. Circle, Udaipur.
----Petitioner
Versus
1. State Of Rajasthan, Finance Department (Tax Division)
Through Principal Secretary Department Of Finance ,
Secretariat, Jaipur.
2. The Commissioner, Commercial Taxes Department,
Karbhawan , Bhawani Singh Road, Doctor Babasaheb
Ambedkar Marg, C Sceme, Jaipur, Rajasthan 302006
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3. The Assistant Commissioner, Commercial Taxes
Department, Udaipur - Rajasthan.
4. The Authorised Officer, Commercial Tax Department,
Udaipur.
5. Union Of India, Ministry Of Finance (Department Of
Revenue), Through Joint Secretary (Revenue),
Nirmanbhawan, New Delhi.
----Respondents
For Petitioner(s) : Mr.Hemant Ballani
For Respondent(s) : Mr. Mukesh Rajpurohit, ASG a/w
Mr.Navneet Singh.
Mr. Sourabh Suthar for Mr.Sandeep
Bhandawat.
HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI
Order
24/02/2021
In wake of onslaught of COVID-19, abundant caution is being
taken while hearing the matters in Court.
It is submitted by learned counsel for the parties that the
issue raised in these writ petitions is squarely covered by
judgment of this Court in Hindustan Zinc Ltd. v. The State of
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
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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).
Stay petitions also stand disposed of accordingly.
(DR.PUSHPENDRA SINGH BHATI),J.
44-45-Jitender/S.phophaliya/-
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