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2019 (7) TMI 277 - HC - VAT and Sales TaxConcessional rate of tax - purchase of High Speed Diesel Oil for use in generation and distribution of electricity and other forms of power - 'C' forms not downloaded - HELD THAT:- There is no disputation or disagreement that the instant writ petitions clearly fall 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. It follows as a natural sequitur that prayers in the instant writ petitions deserve to be acceded to and therefore instant writ petitions stand allowed - Consequently, necessary action has to be taken by the Revenue/Department/Respondents forthwith which in any case shall not be more than 5 working days from the date of receipt of a copy of this order. Petition allowed.
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