- (1.) The instant petition has been filed by the petitioner Company for seeking a direction to issue "C" Forms and further to get refund/adjustment of the excess tax said to be collected by the respondents Authorities on account of wrongful refusal of "C" Forms.
(2.) Learned counsel for the petitioner places reliance on the order passed in S.B. Civil Writ Petition No.5475/2018 (ASI Industries Limited Versus Union of India & Ors.), decided by this Court on 28.09.2018.
(3.) This Court in the case of ASI Industries Limited Vs. Union of India (supra) had allowed the writ petition on the basis of the judgment passed at Principal Seat at Jodhpur in S.B.Civil Writ Petition No.5506/2018 (Hindustan Zinc Limited Vs. The State of Rajasthan & Ors.) The relevant portion of the order passed by the this Court is quoted as under:- "This Court finds that the similar controversy has been decided at Principal Seat, Jodhpur in the case of Hindustan Zinc Limited Vs. The State of Rajasthan and Ors. (supra) and accordingly, the present writ petition also needs to be allowed. The order passed in the case of Hindustan Zinc Limited Vs. The State of Rajasthan and Ors. (supra) is reproduced hereunder:- "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 purposes through interstate 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 petitioners shall be entitiled 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." Accordingly, the present writ petition stands allowed and the directions given in the case of Hindustan Zinc Limited Vs. The State of Rajasthan and Ors. (supra) is applied in the present case as well. It goes without saying that in case, any decision is rendered by the Division Bench or Higher Court, the parties would be bound by the same." ;