TMI Blog2019 (6) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... G S.T.R. 155 (Mad), 2020 (32) G. S. T. L. 42 (Mad.) - Concessional benefit of tax - purchase of High Speed Diesel from suppliers in other States - difficulty in obtaining 'C' forms - CST Act 1956 - HELD THAT:- The is covered in favour 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) [ 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in M/s Ramco Cements Ltd can be extended only to those dealers that are party to the decision - This stand is unacceptable in so far as the decision of this Court as well as other High Courts, one of which has been confirmed by the Supreme Court, are decisions in rem, applicable to all dealers that seek benefit thereunder, of course, in accordance with law. Petition allowed. - W.P.No.12520 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the assessee by a decision of this Court in M/s Ramco Cements Ltd. V. The Commissioner of Commercial Taxes (W.P. Nos.19460 of 2018) dated 26.10.2018 in a batch of over fifty (50) Writ Petitions. 3. A learned Single Judge of this Court in considering the issue held categorically that the benefit of the concessional rate is available to dealers who purchase High Speed Diesel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. 4. Mr.M.Hariharan does not dispute the above position. However, he submits that the State has filed an appeal challenging the order of the learned Single Judge in the case of M/s. Ramco Cements Ltd (supra) with a delay of 3 days, which is pending consideration before the Division Bench. 5. In such circumstances, till such time the order of this court in the case of M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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