TMI Blog2019 (9) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... sing petroleum products against the issuance of 'C' declaration forms. Petition allowed. - W.P.No.22623 of 2019 And W.M.P.No.22079 of 2019 - - - Dated:- 1-8-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.B.Raveendran For the Respondents : Ms.G.Dhanamadhri Government Advocate ORDER Mr.B.Raveendran, learned counsel on record for sole writ petitioner is before this Court. Ms.G.Dhanamadhri, learned Government Advocate accepts notice on behalf of all the three respondents. 2. With consent of both learned counsel i.e., counsel for writ petitioner as well as the Revenue counsel, the main writ petition itself is taken up for dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aining legal position as of today. 6. The 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 i.e., 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 a Hon'ble Single Judge on 26.10.2018. In the batch, the lead matter is 'The Ramco Cements Ltd.,' and therefore, this common order dated 26.10.2018 shall be referred to as 'Ramco Cements matter'. 7. In the Ramco Cements matter, this Court allowed the writ petitions filed by the assessees and directed the Revenue to permit the petitioners assessees to down ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is either stayed or reversed it is incumbent upon all Assessing Authorities within the State of Tamil Nadu to apply the rationale of the 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 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 be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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