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2019 (6) TMI 882 - HC - VAT and Sales TaxDenial of downloading and issuance of 'C' declaration forms - post GST situation - Concessional rate of tax on purchase of High Speed Diesel Oil for use in generation and distribution of electricity and other forms of power - HELD THAT:- The said issue came up for consideration before another Hon'ble Judge of this Court in a batch of writ petitions 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] . In the batch, the lead matter is 'The Ramco Cements Ltd.,' and therefore, the aforesaid order shall be referred to as 'Ramco Cements matter'. It was held in the case that the 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 There is no dispute or disagreement that the instant writ petitions fall clearly within the four corners of Ramco Cements case - Petition allowed.
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