AVNEESH JHINGAN, J.

1. The petitioner has challenged the respondents' refusal to issue ‘C’ Forms in respect of natural gas purchased by it in the course of inter-state trade or commerce and used by it for the generation of electricity. The petitioner seeks a writ of mandamus directing the respondents to issue ‘C' Forms under the Central Sales Tax Act, 1956 and the Central Sales Tax (Registration and Turnover) Rules, 1957 in respect of the inter-state sales of natural gas by certain oil companies based in Gujarat to the petitioner in Haryana and used by the petitioner for generating electricity.

2. The petitioner is involved in the generation of electricity through its power plant at Bawal in Haryana. Natural gas is used for generation of electricity. The natural gas is supplied by M/s Bharat Petroleum Corporation Limited and M/s Indian Oil Corporation Limited from Gujarat.

3. The petitioner, before the Goods & Service Tax, 2017 (for short, ‘GST’) came into force, was registered under the Haryana Value Added Tax Act, 2003 (for short, ‘the HVAT Act’) and under the Central Sales Tax Act, 1956 (for short, ‘the CST Act’). The registration under the CST Act continues to date. The