2025-VIL-173-RAJ
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VAT High Court Cases

Central Sales Tax, 1956 – Purchase of High Speed Diesel at reduced rate against C-Form - Constitutional validity of the amendment made to Section 8(3)(b) of the Central Sales Tax Act, 1956 by the Finance Act, 2021. The amendment excluded mining, telecommunication network, and generation & distribution of power from the list of activities for which goods can be purchased at a reduced rate of tax on furnishing of Form "C" - Whether the exclusion of mining from the purview of Section 8(3)(b) of the CST, 1956 is discriminatory, arbitrary, and violative of Article 14 of the Constitution - HELD - The legislature has a wider discretion in matters of classification for the purpose of taxation and the Courts should exercise judicial restraint in interfering with such policy decisions - The industries deleted from Section 8(3)(b) and the ones retained are not from the same category, and hence, it is a case of reasonable classification. There was no vested right with the mining industry to purchase inputs at a reduced rate and it was a policy decision of the legislature to extend the benefit of Form "C" to certain industries. The amendment was not aimed at overriding any judicial decision and the effect of the amendment increasing the cost for the excluded industries cannot be a ground to hold the amendment unconstitutional - The amendment is within the domain of the legislature and does not violate the provisions of the Constitution - The writ petition challenging the Constitutional validity of the amendment to Section 8(3)(b) of the Central Sales Tax Act, 1956 is dismissed
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