Do not restrict use of ‘C’ Forms for inter-State purchases of High Speed Diesel

Sasi Anand Spinning Mills India P Ltd. Vs State of Tamil Nadu (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 consequentia

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