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Dated: November 01, 2018

Subject: Regarding definition of goods in sub-section (3)(b) of section 8 of the Central Sales Tax Act, 1956 and issuance of Form-C.


I am directed to refer to OM dated 07.11.2017 (copy enclosed) regarding clarification of defining of goods in sub-section (3)(b) of section 8 of the Central Sales Tax Act, 1956 and to say that Hon'ble Punjab and Haryana High Court has considered the issue of 'C' Forms in respect of Natural Gas purchased by the petitioner in one state and used in another state vide Judgement dated 28.03.2018 in CWP No. 2943/2017 - 2018-TIOL-3065-HC-P&H-VAT filed by Carpo Powers Limited which has been upheld by Hon'ble Supreme Court vide its order dated 13.08.2018 in SLP No. 20572/2018 - 2018-TIOL-463-SC-VAT in the matter.

2. The matter has been examined in Department of Revenue and it has been decided to forward copy of aforesaid judgement dated 28.03.2018 (Copy enclosed) of Hon'ble High Court of Punjab and Haryana and Order dated 13.08.18 (copy enclosed) of Hon'ble Supreme Court for compliance in the respective States.

(F.No. S-29012/64/2018-ST-II-DoR)

(Mahendra Nath)
Under Secretary (Sales Tax Section-II)

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