HC : Directs Revenue to consider power generation co.'s request for Form 'C' after GST
HC directs State Revenue authorities to take decision on assessee’s request for issuance of Forms C against inter-state purchases of diesel, in accordance with law; Notes that assessee, being a power generation company, was procuring diesel at concessional rate of 2% u/s 8(3) of CST Act from oil companies; However, after introduction of GST, oil companies started charging full tax rate of 16.75% instead of 2% since assessee failed to submit said Forms; Finds that despite Tr...