Case Law Details
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 consequential Notices and Proceedings initiated against all the Assessees throughout the State of Tamil Nadu.’
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Heard learned counsel for the petitioner and learned Government Advocate for the respondents.
2. Learned counsel for the petitioner would submit that the issue that arises in this writ petition, for the issuance of “C” forms under the Central Sales Tax Act, 1956 read with the Central Sales Tax (Registration and Turnover) Rules, 1957 for the purchase of High Speed Diesel from suppliers in other States, is covered by a decision of this Court in M/s Ramco Cements Ltd. V. The Commissioner of Commercial Taxes (W.P.Nos.19458 to 19460 of 2018 dated 26.10.2018) applied by me in several writ petitions including W.P. No.17248 of 2020 wherein by order dated 04.12.2020, I have held as follows:
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