(1.) This petition is filed challenging vires of Sec. 8(3)(b) of the Central Sales Tax Act, 1956 (for short 'the CST') as amended by Finance Act, 2021.
(2.) The relevant facts are that the petitioner firm is engaged in Mining of all type of natural stones. The petitioner is registered under the Goods and Services Tax Act, 2017, CST and the Rajasthan Value Added Tax Act, 2003 (hereinafter referred to as the "VAT Act"). For mining, petitioner purchases High Speed Diesel (for brevity 'HSD') in course of interstate trade or commerce. Under erstwhile Sec. 8(3)(b) of CST, petitioner was entitled to purchase HSD at reduced rates on furnishing of Form "C".
(3.) The grievance is that after amendment of Sec. 8(3)(b) of CST, the goods used in telecommunication, mining or generation/distribution of electrical power cannot be purchased at reduced rate against Form "C".
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
Read More
Sales: sales@the-laws.com
Support: info@the-laws.com
8000853936
9376168072
27, 4TH FLOOR, Agrawal Center, Ashram Road, Income Tax, Ahmadabad 380014.
LOGIN