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2021 (5) TMI 33 - HC - VAT and Sales TaxConcessional benefit of rate of tax - restriction on use of 'C' Forms for the inter-state purchases - applicability of circular dated 05.09.2019 - HELD THAT:- It cannot be in dispute that the case on hand is covered by the decision reported in 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] where it was held that Appellant State and the Revenue Authorities are directed not to restrict the use of 'C' Forms for the inter-state purchases of six commodities by the respondent/assessees and other registered dealers at concessional rate of tax and they are further directed to permit online downloading of such declaration in 'C' Forms to such dealers. Questioning the order passed by the Hon'ble Division Bench, the Department filed Special Leave to Appeal before the Hon'ble Supreme Court Vide order in THE COMMISSIONER OF COMMERCIAL TAXES & ANR. ETC. VERSUS THE RAMCO CEMENTS LTD. ETC. [2021 (3) TMI 1184 - SUPREME COURT], the Special Leave Appeals were dismissed. The petitioner is entitled to the inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate. Let this exercise be carried out within a period of four (4) weeks from the date of uploading of this order - petition allowed.
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