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TMI Blog2019 (7) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... ore this Court that the instant matter is covered by an earlier order made by this Court being order dated 13.06.2019 in W.P.No.16221 of 2019 [Sundaram Fasteners Limited Vs. The State Tax Officer]. 3. Therefore, it follows as a sequitur that there will be a similar order in the instant case. For the sake of clarity and ease of reference, the aforesaid earlier order is extracted and reproduced hereunder: Mr.N.Inbarajan, learned counsel on record for the sole petitioner is before this Court. Ms.Dhanamadhri, learned Government Advocate (Tax) accepts notice on behalf of both the respondents. 2. With the consent of both the learned counsel i.e., counsel for the writ petitioner as well as the Revenue counsel, the main writ petition itself is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undisputed obtaining legal position as of today is that, the above said issue came up for consideration before another Hon'ble Judge of this Court in a batch of writ petitions being W.P.Nos.19458 to 19460 of 2018 etc., being a batch of 71 writ petitions and a common order came to be passed by another Hon'ble Judge on 26.10.2018. In the batch, the lead matter is 'The Ramco Cements Ltd.,' and therefore, the aforesaid order shall be referred to as 'Ramco Cements matter'. 7. In the Ramco Cements matter, this Court allowed the writ petitions filed by the assessee and directed the Revenue to permit the petitioners assessee to download 'C' forms. It is not in dispute (as submitted by the learned counsel for Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision to all pending assessments. The petitioner in this Writ Petition has stated on affidavit that it is unable to download the 'C' forms from the websites as the same stand blocked from use. Upon enquiry with the Assessing Authorities, they have been informed that the benefit of the decision 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 devision of this Court as well as other High Courts, are decisions in rem, applicable to all dealers that seek benefit thereunder, of course, in accordance with law. 6. In the aforesaid circumstances and in the light of the order passed above, this writ petition is allowed. Consequently, necessary ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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