ORDER : Ashok Kumar Gaur, J. 1. The instant writ petition has been filed by the petitioner-Company for seeking a direction to issue C-form in respect of High Speed Diesel procured/purchased by the petitioner-Company from the Oil Companies to use it as a raw material for carrying out manufacturing activities for the plant situated at Itarana Road, Alwar. 2. Learned counsel for the petitioner submitted that the petitioner-Company was registered as a dealer under Section 7(1)/7(2) of the Central Sales Tax Act, 1956 (for short 'the Act of 1956') and was also registered under provisions of Rajasthan VAT Act, 2003 (for short 'the Act of 2003') having TIN No. 08560604991. 3. Learned counsel for the petitioner submitted that after enactment of Goods and Service Tax Regime, the petitioner-Company got itself registered for Goods and Service Tax and having its Registration No. GSTIN 08AACCT2459B1ZK. 4. Learned counsel for the petitioner submitted that the petitioner-Company was getting concessional rate of tax under the provisions of Section 8(1) read with Section 8(3)(b) of the Act of 1956. 5. Learned counsel submitted that the petitioner-Company was issued Form-C Certificate under the Central Sales Tax (Registration and Turnover) Rules, 1957 (for short 'the Rules of 1957') and the same has been placed on record as Annexure-P-5. 6. Learned counsel submitted that the issue of grant of Form-C is no more res-integra in view of the judgment passed by Division Bench of this Court in D.B. Special Appeal (Writ) No. 41/2019 (The State of Rajasthan & Ors. Vs. ASI Industries Ltd. & Ors.) decided vide order dated 16th July, 2019. 7. Learned counsel submitted that this Court in S.B. Civil Writ Petition No. 10659/2019 (ACC Limited Vs. State of Rajasthan & Ors.) has also passed similar order in view of the order passed by the Division Bench in the case of The State of Rajasthan & Ors. Vs. ASI Industries Ltd. & Ors.(supra). 8. Learned counsel further submitted that the Co-ordinate Bench of this Court in the case of M/s. The Hi-Tech Gears Ltd. Vs. Union of India & Ors. (S.B. Civil Writ Petition No. 6591/2020) has passed order on 22nd July, 2020. 9. Learned counsel for the respondents-Mr. Vs. ASI Industries Ltd. & Ors.(supra). 8. Learned counsel further submitted that the Co-ordinate Bench of this Court in the case of M/s. The Hi-Tech Gears Ltd. Vs. Union of India & Ors. (S.B. Civil Writ Petition No. 6591/2020) has passed order on 22nd July, 2020. 9. Learned counsel for the respondents-Mr. Sheetanshu Sharma, appearing on behalf of learned Advocate General, submitted that the issue with regard to issuance of Form-C is no more res-integra, however, it is required to be shown by the petitioner-Company that it was getting this benefit earlier and if it was not getting benefit prior to GST Regime, the same benefit cannot be given to such person/Company. 10. I have considered the submissions made by learned counsel for the parties and perused the material available on record. 11. This Court finds that the petitioner-Company was already availing benefit of Form-C under the earlier Regime prior to GST Regime and as such, it cannot be said that the petitioner-Company can be denied Form-C. 12. This Court further finds that the issue with regard to issuance of Form-C is no more res-integra in view of the judgment passed by the Division Bench of this Court in the case of The State of Rajasthan & Ors. Vs. ASI Industries Ltd. & Ors.(supra). 13. Accordingly, the present writ petition is allowed. The respondents are directed to issue Form-C to the petitioner-Company within a period of four weeks, in respect of High Speed Diesel procured by the petitioner-Company for manufacturing of automobile. 14. This Court further holds that if the petitioner-Company having paid any amount on account of wrongful refusal to issue Form-C, the petitioner-Company would be entitled to refund/adjustment of the same from the Authorities and the concerned Authorities are also directed to process the claim of the petitioner-Company within a period of twelve weeks from today.