ASHOK KUMAR GAUR,J. - (1.) The instant petitions have been filed by the petitioners 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 appearing for the parties submit that this Court in S.B. Civil Writ Petition No.10659/2019 (ACC Limited Versus State of Rajasthan and Ors.) has decided the similar issue vide order dated 17.09.2019. Relevant paras of the said order are reproduced as under:- "5. This Court finds that the present controversy is squarely covered by the decisions rendered by the Single Bench in the case of ASI Industries (supra) as also affirmed by the Division Bench. 6. The present writ petition accordingly needs to be allowed and it is held that the respondents are liable to issue "C" Forms in respect of High Speed Diesel procured by the petitioner company for mining purpose through inter State trade. In the event of the petitioner having had to pay any amount on account of the respondents wrongful refusal to issue "C" Forms, the petitioner will be entitled to refund/adjustment of the same from the concerned authorities who collected the excess tax. The concerned authorities shall process such claim within 12 weeks of the same being made by the petitioner in writing and the petitioner furnishing the requisite form/document."
(3.) The present writ petitions are also disposed of in similar terms of the order passed in ACC Limited (supra) dated 17.09.2019.;