Case Law Details
Sri Siva Saravana Blue Metals Vs Assistant Commissioner (ST) (Madras High Court)
The Appellant State and the Revenue Authorities are directed not to restrict the use of ‘C’ Forms for the inter-State purchases of six commodities by the Respondent/Assessees and other registered Dealers at concessional rate of tax and they are further directed to permit Online downloading of such Declaration in ‘C’ Forms to such Dealers. The Circular letter of the Commissioner dated 31.5.2018 stands quashed and set aside along with the consequential Notices and Proceedings initiated against all the Assessees throughout the State of Tamil Nadu.
Mrs. Dhanamadhri submits that the State intends to challenge the order in Writ Appeal by way of a Special Leave Petition.
As on date, the order in Writ Appeal is final, and following the rationale thereof, this Writ Petition is allowed. The petitioner is entitled to the inclusion of ‘High Speed Diesel Oil’ as a commodity in the registration certificate. Let this exercise be carried out within a period of four (4) weeks from date of uploading of this order. The request of the petitioner for issuance of ‘C’ Forms is allowed as a consequence thereof. No costs. Connected Miscellaneous Petitions are closed.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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