- (1.) Learned counsel appearing for rival parties submit that the instant matter is squarely covered by a decision of Co-ordinate Bench in S.B. Civil Writ Petition No.2440/2018 (M/s. J.K. Cement Ltd. Vs. State of Rajasthan) and the present case may also be decided in light thereof.
(2.) The order of Co-ordinate Bench reads as under: "1. It is stated at bar by both the learned counsels that the issue involved in the present writ petition has been decided by a judgment passed in the case of Carpo Power Limited Vs. State of Haryana and Ors., decided on 28.03.2018, SBCWP No. 29437/2017. 2. The said judgment has attained finality as the SLP preferred against the same bearing number 20572/2018 has been dismissed after hearing both the parties by the Supreme Court vide its order dated 13.08.2018. 3. It is further admitted at bar that relying upon the aforesaid decision, a bunch of the writ petitions have been decided by this Court with the leading case being SBCWP No. 5506/2018 (Hindustan Zinc Limited Vs. The State of Rajasthan and Ors.) on 18.05.2018 and it has been held as under:- "In the present case too, the Parliament has retained high speed diesel along with petroleum crude, motor spirit, natural gas, aviation turbine fuel and alcoholic liquor for human consumption crude which have been specifically mentioned in Section 9 of the GST Act while defining the 'goods'. Besides, the registration under Section 7(2) of the Act is still valid and has not been cancelled and can be cancelled only within the parameters of Section 4 of the CST Act. Hence, this Court finds that it is obligatory duty of the respondents to issue 'C' form to the petitioner - company and any failure on the part of the respondents to do so is without any authority of law. Thus, this Court finds nothing to distinguish the caseof the petitioners herein from that of the petitioner in the case of Carpo Power Limited (supra). 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 entitled 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."
(3.) Learned counsel for the Revenue states that although an appeal has been preferred before the Division Bench against the order passed by the co- ordinate Bench of this Court in SBCWP No.5506/2018 (supra) but the Division Bench has refused to grant a stay and the order is being complied with.;