ORDER :

1. Challenge to this petition is the communication/letter dated 26-07-2019 (Annexure P-1) issued by the respondent No.2-Commissioner- Commercial Taxes Department, Commercial Tax-GST Bhawan, Raipur, Chhattisgarh, whereby the petitioner has been denied issuance of “C” form, which are required for procurement of Extra Neutral Alcohol (In short “ENA”) and Malt Spirit utilized for manufacturing of Indian Made Foreign Liquor (In short “IMFL”) used for human consumption, owing to which, the petitioner has been deprived of the concessional rate of tax levied under the Central Sales Tax Act, 1956 (hereinafter referred to as “CST Act”).

2. Learned counsel for the petitioner submits that the petitioner is a registered dealer under the CST Act and the Chhattisgarh Value Added Tax Act, 2005 (hereinafter referred to as “VAT Act”) and is also a License Holder under the State Excise Department, whereby the petitioner has been issued the license of foreign liquor-9 and authorizing him to manufacture the IMFL. It is contended that the material required for manufacturing of IMFL was ENA and Malt Spirit and the petitioner has valid permit to purchase the same. Further contention of learned counsel for the petitioner is that the petitioner was being issued “C” form till 30-06-2017 for the goods covered under Section 2(d) of the CST Act, [as applicable up to 30-06-2017], so as to get the concession of the levy of tax at the rate of 2% by the respondent department. However, with the enforcement of the Goods and Services Tax Act, 2017 (hereinafter referred to as “GST Act”), the respondents have denied the facility of concessional tax by declining to issue “C” form as required under the CST Act. It is contended further that as the ENA and Malt Spirit are used for human consumption, therefore, the petitioner is entitled for “C” form on purchase of such goods. However, owing to amendment in the definition of “Goods” provided under Section 2(d) of the CST Act, which came into force with effect from 05-05-2017 by virtue of Taxation Laws Amendment Act, 2017, dated 04-05-2017, the petitioner has been denied the said “C” form. While inviting attention to Section 9(2) of the GST Act, it is contended further that the Alcoholic Liquor used for human consumption has been kept away from the ambit of the levy of GST and therefore, despite amendment in the definition of “Goods” under CST Act, it still covers Alcoholic Liquor, which is used for human consumption for interstate purchase of it. The respondent authorities have further erred in declining the petitioner for issuance of said “C” form under the impugned communication/letter dated 26-07-2019 (Annexure P-1), which is, therefore, liable to be set aside, by entitling the petitioner for the same. In support of his contentions, learned counsel for the petitioner has placed his reliance upon the decision rendered by the Coordinate Bench of this Court in the matter of Shree Raipur Cement Plant vs. State of Chhattisgarh and others, decided on 18-05-2018 in Writ Petition (T)No.83 of 2018.

3. In reply, it is stated by learned counsel appearing for the Respondents No.1 to 3/State that prior to the amendment in the definition of “Goods”, all the materials, articles and commodities etc. were included under the definition of “Goods” as provided under clause (d) of Section 2 of the CST Act with exception of newspaper, actionable claims, stocks, shares and securities and therefore, the alcohol of any character was also covered under the said definition. But, owing to amendment in the definition of “Goods”, alcohol of specified nature, i.e. Alcoholic Liquor for human consumption” alone is covered under it and as the alleged raw materials used for manufacturing of IMFL do not fall within the ambit of said definition, the petitioner has, therefore, rightly been denied the said “C” form under letter impugned dated 26-07-2019 (Annexure P-1). In support of his contentions, learned State counsel has placed his reliance upon