1. The two Petitions before us are, inter alia, filed by the
Petitioners engaged in mining in ores for sale and in the wake of the
new regime with the introduction of Goods and Service Tax Act (GST,
28th July 2025
WP-876-17-WP-856-2018.doc
Act), which replace the existing Goa Value Added Tax Act, 2005
(GVAT, 2005) and the Central Sales Tax Act, 1956, (CST Act) are
aggrieved by the action of the Respondents based on trade Circulars,
refusing them Form ‘C’ in terms of the CST Act, which would enable
them to procure High Speed Diesel (HSD) at a concessional rate and
this refusal is on the premise that the Petitioners have ceased to be
‘Dealer’ under the CST Act. This action according to the Petitioners,
the Dealers under the CST Act, has resulted in denial of the privilege
conferred under Section 8(3) of the CST Act in respect of the
procurement of the HSD, at concessional rate against Form ‘C’.
Though the Petitions involve common question, we briefly highlight the
factual position qua each Petition.