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2021 (1) TMI 62 - HC - VAT and Sales TaxIssuance of 'C' declaration forms - purchases of HSD oil from the suppliers of other States - validity of circular dated 31.05.2018 - HELD THAT:- Since the subject matter in issue has already been decided by the Division Bench of this Court and the impugned circular has also been quashed, vide judgement THE COMMISSIONER OF COMMERCIAL TAXES, CHEPAUK, CHENNAI, THE ADDITIONAL COMMISSIONER (CT) VERSUS THE RAMCO CEMENTS LTD. AND THE STATE TAX OFFICER, THE JOINT COMMISSIONER (CS) (SYSTEMS) VERSUS SUNDARAM FASTENERS LIMITED [2020 (3) TMI 450 - MADRAS HIGH COURT], there is nothing to quash again. Hence, this Court directs the respondents to consider the claim of the petitioner and pass appropriate orders, in the light of the said Division Bench decision, within a period of four weeks from the date of uploading the copy of this order in the web site. Petition disposed off.
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