TMI Blog2019 (9) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... load C Forms. It is not in dispute that though an intra court appeal has been preferred against Ramco Cements matter with a delay of three days, the same remains unnumbered as of today. Thus there is no dispute that the instant petition falls clearly within the four corners of Ramco Cements matter - petition allowed. - W.P.No.25282 of 2019 - - - Dated:- 28-8-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.T.Balaji For the Respondents : Mr.Mohammed Shaffiq, Special Government Pleader (Taxes) ORDER Mr.T.Balaji, learned counsel on record for sole writ petitioner is before this Court. Mr.Mohammed Shaffiq, learned Special Government Pleader (Taxes) accepts notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Even though as per the certificate of registration issued to the petitioner under the CST Act, the petitioner is entitle to purchase HSD, the Commercial Taxes Department's website has disentitled the petitioner from downloading the 'C' form for issuing to its supplier for purchasing HSD.' 5. In this writ petition, the petitioner was making inter-state purchases of High Speed Diesel Oil on concessional rate of tax at 2% by way of 'C' forms. After introduction of 'Goods and Services Tax' ('GST' for brevity), petitioner continued to purchase High Speed Diesel Oil, but, however, they could not download the 'C' forms. When the petitioner enquired with the Revenue D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e days, the same remains unnumbered as of today. In other words, Ramco Cements authored by a Hon'ble Judge of this Court is holding the field as of today. 8. Post Ramco Cements matter, a similar situation came up before another Hon'ble Single Judge vide W.P.No.12520 of 2019 and the same came to be disposed of on 26.04.2019. In the said order, learned Single Judge held that till such time the order of Ramco Cements is either stayed or reversed it is incumbent upon all Assessing Authorities within the State of Tamil Nadu to apply the rationale and the principle laid down in Ramco Cements with regard to pending assessments. This position is not disputed. 9. In other words, there is no dispute or disagreeme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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