In Commissioner of Commercial Taxes & Anr. Vs Ramco Cements Ltd.Etc. the Supreme Court of India
In
Appeal Number : Special Leave to Appeal (C) No(s). 15785-15788/2020 held by an Order
dt 24/03/2021 approving the decision of Madras High Court that the Respondent
herein and Petitioner there in are entitled to obtain C form for the purchase
of goods other than those mentioned in S 2(d) of CST Act and dismissed
SLP.However, the Fianace Act 2021 has amended section 8(3)(b) as under:
Sustituted section 8(3)(b)“(b) are goods of the
class or classes specified in the certificate of registration of the registered
dealer purchasing the goods as being intended for re-sale by him or subject to
any rules made by the Central Government in this behalf, for use by him in the
manufacture or processing for sale of goods specified under clause (d) of
section 2;”
Now controversy has been set at rest and even the
genereation or distribution of power or telecommunication or mining will not
get benefit of the purchase of natural gas
