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 couns