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2019 (6) TMI 1136 - HC - VAT and Sales TaxConcessional rate of tax at 2% - 'C' forms - purchase of High Speed Diesel Oil for use in generation and distribution of electricity and other forms of power - HELD THAT:- There is no dispute or disagreement that the instant writ petition falls clearly within the four corners 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 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. This matter has taken at the admission stage, it follows as a natural sequitur that the instant writ petition stands allowed - Petition allowed.
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