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2019 (9) TMI 237 - HC - VAT and Sales TaxPurchase of High Speed Diesel Oil - inter-state purchase - concessional rate of tax - rejection on the ground of failure to download C Forms - post GST implementation situation. HELD THAT:- In the case of Ramco Cements, M/S. THE RAMCO CEMENTS LTD. VERSUS THE COMMISSIONER OF COMMERCIAL TAXES, THE ADDITIONAL COMMISSIONER (CT) [2018 (10) TMI 1529 - MADRAS HIGH COURT] this Court allowed the petitions filed by the assessed and directed the Revenue to permit the petitioners assessees to download C Forms. It is not in dispute that though an intra court appeal has been preferred against Ramco Cements matter with a delay of three days, the same remains unnumbered as of today. Thus there is no dispute that the instant petition falls clearly within the four corners of Ramco Cements matter - petition allowed.
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