JUDGMENT : Heard learned counsel for the petitioners and learned counsels for the respondents. 2. Since common question is involved in both these writ applications, they have been heard together and being dispose of by this common order. 3. Admittedly, the questions involved in these cases have been dealt with elaborately and answered by this Court in Judgment dated 28.8.2019, passed in W.P.(T) No. 6048 of 2017 and analogous matters. 4. The petitioners before us are engaged in manufacturing and mining activities and they are bulk purchasers of ‘high speed diesel’, which they require for their manufacturing and mining activities. Admittedly, their end products do not come within the definition of ‘goods’ as defined under Section 2(d) of the Central Sales Tax Act, (hereinafter referred to as the 'CST Act'), whereas ‘high speed diesel’, which they require in their manufacturing process, comes within the definition of ‘goods’ as defined under the CST Act. A Circular dated 11.10.2017 was issued by the State of Jharkhand, in its Commercial Taxes Department, denying the issuance of Form-‘C' for all the items included in the definition of ‘goods’given under Section 2(d) of the CST Act, includingthe‘highspeed diesel', with which we are concerned in both these matters. The Circular had been issued on the pretext that after coming into force of the Goods and Services Tax regime in the State, w.e.f. 01.07.2017, all the six items, which were excluded in the Jharkhand Goods and Services Tax Act, 2017, and on which the liability to pay tax under the State GST Act was deferred till the notification issued under Section 9(2) of the said Act, were still governed by Jharkhand Value Added tax Act. The dealers dealing in the goods, expect those six items were no more liable to pay tax under the JVAT Act, and as such, their registration under the JVAT Act had come to an automatic end w.e.f. 01.07.2017. This gave rise to several writ applications in this Court by the companies/firms engaged in manufacturing and mining activities and also engaged in power generation, who were the bulk purchasers of the high speed diesel for their manufacturing process. All those writ applications were adjudicated together and by a common Judgment dated 28.08.2019 passed in W.P.(T) No.6048 of 2017 and analogous matters, all those writ applications were allowed and the circular dated 11.10.2017 was quashed. 5. All those writ applications were adjudicated together and by a common Judgment dated 28.08.2019 passed in W.P.(T) No.6048 of 2017 and analogous matters, all those writ applications were allowed and the circular dated 11.10.2017 was quashed. 5. Since admittedly the petitioners in these cases have been denied the issuance of Form-‘C' in view of the notification dated 11.10.2017, which has already been quashed by this Court by the aforesaid Judgment, nothing remains to be decided in these cases, but to direct the State Government to issue Form-‘C' to the petitioners also, for the purchases made by them of high speed Diesel for manufacturing process. The petitioners shall also be governed by the directions/observations made by this Court in Paragraph 27 and 28 of the Judgment dated 28.08.2019 passed in W.P.(T) No.6048 of 2017 and analogous matters. 6. Both these writ applications are accordingly, allowed in terms of the Judgment dated 28.08.2019 in W.P.(T) No.6048 of 2017 and analogous matters.