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2023 (2) TMI 589 - DELHI HIGH COURTDenial of the concessional rate of duty in respect of certain inter-state sales - benefit of the C-Forms denied, by cancelling of the same retrospectively - HELD THAT:- In Jain Manufacturing (India) Pvt. Ltd. v. The Commissioner Value Added Tax & Anr. [[2016 (6) TMI 304 - DELHI HIGH COURT]] this Court had held that C-forms cannot be cancelled retrospectively. The decision in the case of Jain Manufacturing (India) Pvt. Ltd. v. The Commissioner Value Added Tax & Anr. is binding on this Court and therefore, the benefit of the C-Forms in question cannot be denied to the petitioner, by cancelling the same retrospectively. Petition allowed.
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