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2019 (9) TMI 697 - HC - VAT and Sales TaxPurchase of High Speed Diesel Oil - inter-state purchases - concessional rate of tax - unable to download C-Forms - HELD THAT:- The issue is covered in favor of the assessee by a decision of this Court in 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. Petition allowed.
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