28 M/s Jamshedpur Utility and Services Company Ltd v State of Jharkhand - 2022-VIL-817- JHR Can claim under sec 6(2) of the CST Act be disallowed in given circumstances? [refer facts of the case] Held: Order set aside Facts of the case The petitioner company is primarily engaged in providing basic utility services to the citizens of Jamshedpur and it surrounding places as a Contractor of M/s. Tata Steel Limited. The primary service provided by the Petitioner are distribution of electricity, supply of water, maintenance of sanitary and water system, maintenance of parks and garden, maintenance of geological park, educational institution and to pr.......