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2021 (4) TMI 601 - MADRAS HIGH COURTDenial of downloading and issuance of 'C' declaration forms - post GST situation - purchase of High Speed Diesel from suppliers in other States - inter-state trade - Central Sales Tax Act, 1956 read with the Central Sales Tax (Registration and Turnover) Rules, 1957 - HELD THAT:- The issue decided in the case of M/S. THE RAMCO CEMENTS LTD. VERSUS THE COMMISSIONER OF COMMERCIAL TAXES, THE ADDITIONAL COMMISSIONER (CT) [2018 (10) TMI 1529 - MADRAS HIGH COURT] where it was held that respondents are directed to permit these petitioners to download 'C ' forms, as has been done in the past for the purpose of purchasing petroleum products against the issuance of 'C' declaration forms. Petition allowed.
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