J. K. CEMENT LTD Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By these petitions under article 226 of the Constitution of India, the petitioners seek a direction to the respondents to forthwith grant refund of tax amount of Rs.2,12,09,162/- collected from the petitioner by the seller and deposited with the respondent authorities under the Central Sales Tax Act, 1956 (hereinafter referred to as "the CST Act").

(2.) Since the facts and contentions in both the petitions are more or less similar, the same were taken up for hearing together and are decided by this common judgment. For the sake of convenience, reference is made to the facts as appearing in Special Civil Application No.15333 of 2019.

(3.) The petitioner is a public limited company duly incorporated under the provisions of the Companies Act, 1956. The petitioner is engaged in the manufacture and sale of cement and is also inter alia engaged in mining activity. The petitioner is duly registered under the CST Act and in the registration certificate under the CST Act "High and Light Speed Diesel Oil" for use in mining is duly incorporated.