Page No.# 1/4 GAHC010045292018 2025:GAU-AS:12288 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4917/2018 M/S VIJAY NIRMAN CO. PVT. LTD. A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT 1956 AND HAVING ITS OFFICE AT C/O. TECHI YAPU M/S MBK ENTERPRISES CHANDRANAGAR ITANAGAR DIST. PAPUMPARE ARUNACHAL PRADESH REP. BY SRI BABLU MOHAMMAD AGE 27 YEARS. VERSUS THE STATE OF ASSAM AND 3 ORS. REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM DEPTT. OF FINANCE AND TAXATION DISPUR ASSAM GUWAHATI- 781006. 2:THE COMMISSIONER OF STATE TAX (EARLIER COMMISSIONER OF TAXES) ASSAM KAR BHAWAN DISPUR GUWAHATI-781006. 3:THE INDIAN OIL CORPORATION LTD. MARKETING DIVISION MISSAMARI DEPOT SONITPUR Page No.# 2/4 DIST. SONITPUR- 784506 ASSAM. 4:UNION OF INDIA REPRESENTED BY THE COMMISSIONER AND SECRETARY GOVT. OF INDIA MINISTRY OF FINANCE. ------------ Advocate for : MS. M L GOPE Advocate for : SC FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 3 ORS. BEFORE HONOURABLE MR. JUSTICE KARDAK ETE ORDER Date : 10.09.2025 Heard Ms. N. Hawelia, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned Standing Counsel, Finance & Taxation Department for State respondents and Ms. P. S. Chakraborty, learned counsel for the respondent No. 3/IOCL. 2. Challenge made in this writ petition is to the Circular No. 7/2017, dated 05.09.2017, whereby the issuance of statutory ‘C’ Form under Central Sales Tax Act, 1956 and grant of concessional rate of tax is rejected and also the consequential demand order by the IOCL/respondent No. 3. 3. The petitioner is a registered dealer under the Central Sales Tax Act, 1956. By the circular dated 05.09.2017, issued by the Commissioner of State Tax, Assam, the grant of concessional rate of tax for production of ‘C’ Form in respect of sale of six products has been denied, which according to the petitioner is Page No.# 3/4 contrary to the express provisions of law as well as the impugned differential demand raised as a consequence thereof by the respondent/IOCL being unjustified and in violation of principle of natural justice. 4. It is stated at the Bar that the impugned Circular dated 05.09.2017 has been set aside by the Co-ordinate Bench of this Court in the case of Star Cement Meghalaya Vs. State of Assam & Ors., passed in WP(C) No. 366/2018, by an order dated 04.09.2018. Pursuant thereto, the Commissioner of State Tax, Assam has issued a fresh Circular No. 12/2018-GST, dated 09.08.2018, which inter alia provides that declaration in Form ‘C’ for the period starting from 1st July 2017 shall be issued only if such goods are purchased for the purposes enumerated in the Office Memorandum issued by the Ministry of Finance, Department of Revenue, State Tax Division, New Delhi dated 07.11.2017, such as use of six commodities in the telecommunication network or mining or generation or distribution of electricity or any other form of power. 5. It is fairly submitted by the learned counsel for the parties that in view of the issuance of new Circular dated 09.08.2018, nothing remains to be adjudicated in this proceedings. 6. Having considered that the impugned Circular dated 05.09.2017, issued by the Commissioner of State Tax, Assam, having been set aside by the Co- ordinate Bench of this Court in case of Star Cement Meghalaya (supra), and thereafter the Circular dated 09.08.2018 has been issued by the Commissioner of State Tax, Assam, providing the benefits of concession in Form ‘C’, I am of the considered view that nothing remains to be determined in this proceedings . Consequently, in view of the setting aside of Circular dated 05.09.2017, the Page No.# 4/4 differential tax demand by the IOCL on the basis of the Circular dated 05.09.2017 is set aside. However, the respondents/IOCL are at liberty to initiate action in terms of the fresh Circular dated 09.08.2018. 7. Writ petition stands disposed of. 8. A copy of the Circular dated 09.08.2018 is kept on record. JUDGE Comparing Assistant