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 issue, holding the same in favour of the assessee. In fact, the decision of the Punjab and Haryana High Court has been carried to the Supreme Court in special leave and has been confirmed in State Of Haryana & Others Vs. Caparo Power Ltd. & Others in Special Leave Petition. The issue has also been considered in Hindustan Zinc Limited & Several Others Vs. The State of Rajasthan & others and Shree Raipur Cement Plant (A unit of Shree Cement Limited) Vs. State of Chhattisgarh, Finance department (Tax Division) and held in favour of the assessee. Therefore, following the rationale thereof, these Writ Petitions are allowed. The petitioners are entitled to the inclusion of ‘High Speed Diesel Oil’ as a commodity in the registration certificate. The request of the petitioner for issuance of ‘C’ Forms is allowed as a consequence thereof.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

Heard Mr.P.Rajkumar, learned counsel for the petitioners and Mr.Mohammed Shaffiq, learned Special Government Pleader for the respondents.

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