ASHWANI KUMAR MISHRA, J. - (1.) Whether 'Regasified Liquefied Natural Gas' i.e. 'RLNG', sold to revisionist by Gas Authority of India Ltd. i.e. 'GAIL' is 'Compressed Natural Gas (CNG)', so as to oust it from the purview of taxing Entry 8(a) of Schedule IV of Uttar Pradesh Value Added Tax Act, 2008, (hereinafter referred to as 'Act') is the question for consideration in this revision. 'RLNG' is a Natural Gas and its name is derived with its flow from M/s Ras Laffan Liquefied Natural Gas Company Limited at Doha, Qatar, the source company from which it is procured by 'GAIL'.
(2.) Revisionist is a public limited company incorporated under The Companies Act, 1956. It manufactures C.R. Coils/Strips, G.P. Coils/Strips and G.C. Sheets at its industrial unit located at Industrial Area, Sahibabad, Ghaziabad. For energising its plant, revisionist uses 'RLNG', after purchasing it from GAIL, pursuant to a Gas Sale Agreement, executed from time to time. One such agreement dated 20th February, 2013 is on record.
(3.) Natural Gas supplied to the revisionist by GAIL is imported. The process followed for the purpose, as detailed in this petition, is as under :- (i) Natural Gas is first liquefied at the place of origin i.e. Dahej in Qatar and termed as Liquefied Natural Gas (LNG). (ii) LNG is then transported in shipping tankers to India. (iii) LNG is regasified at Liquifaction Terminals near port of import, and such regasified 'LNG' is called 'RLNG'. (iv) RLNG is compressed at Compression Stations at/near the port of import for its transportation through pipelines; intermediate compressing stations are setup along the pipeline maintained for compression of natural gas for its transportation. (v) RLNG, a natural gas, is then supplied to revisionist at the pressure specified in the Gas Supply Agreement. Such natural gas is used for generation of electricity consumed for manufacturing different species of iron and steel at the industrial plant of revisionist. ;