HC Allows Issuance of ‘C’ Forms against purchase of High Speed Diesel from Suppliers in Other States

Venkatramanaswamy Blue Metals Vs. Assistant Commissioner (Madras High Court) The instant petition is filed by the petitioner regarding difficulty in obtaining ‘C’ forms under the provisions of the Central Sales Tax Act, 1956 in order to avail concessional benefit of tax for purchase of High Speed Diesel from suppliers in other states. High Court states that, the benefit of the concessional rate is available to dealers who purchase High Speed Diesel from neighbouring States by way of inter-state Reference is made to the decisions of other Courts that have considered an identical iss...