- (1.) On the oral request of the learned counsel for the petitioner service on respondents no. 1, 4 and 5 is dispensed with.
(2.) Learned counsel for the petitioner submits that the controversy involved in the instant petition stands squarely covered by the judgment of co-ordinate Bench of this Court in ACC Limited-Lakheri Cement Works Vs. State of Rajasthan and ors.: SBCWP No. 10659/2019, decided on 17.09.2019 wherein, this Court has held as under: "4. This Court has been informed that the special appeal preferred by the State of Haryana against the decision in Carpo Power Limited (supra) (in SLP No.20572/2018), was rejected on 13.08.2018. 5. The learned Single Judge in this case relied upon decision in Hindustan Zinc Limited Versus The State of Rajasthan and Ors. 2019 (64) GSTR 366 (Raj.), decided on 18.05.2018 where a direction was issued to the State of Rajasthan, to provide relief. This Court notices that in Hindustan Zinc Limited (supra) also relied upon Carpo Power Limited. Further, other High Courts to have followed the said ruling in Carpo Power Limited (supra)-the Madras High Court, in the Ramco Cements Ltd. vs. The Commissioner of Commercial Taxes 2019 (64) GSTR 374 (Mad); the Orissa High Court in N.K. Bhojani (P) Ltd. Versus Commissioner of Commercial Taxes 2019 (24) GSTL 28; and Star Cement Meghalaya and Ors. Versus State of Assam and Ors., 2019 (21) GSTL 484."
(3.) He prays that the instant petition may also be allowed accordingly.;