TMI Blog2020 (4) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... is not in dispute (as submitted by the learned counsel for Revenue) 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. In other words, Ramco Cements authored by a Hon'ble Judge of this Court is holding the field as of today - Post Ramco Cements matter, a similar situation came up before another Hon'ble Single Judge in M/S. SOUTHERN COTSPINNERS COIMBATORE PRIVATE LIMITED REPRESENTED BY ITS MANAGING DIRECTOR, MR. S.V. DEVARAJAN VERSUS THE STATE OF TAMIL NADU, REPRESENTED BY THE SECRETARY TO GOVERNMENT COMMERCIAL TAXES DEPARTMENT, THE PRINCIPAL COMMISSIONER COMMISSIONER OF COMMERCIAL TAXES, THE ASSISTANT COMMISSIONER (ST) , THE JOINT C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on a very narrow compass and therefore, main writ petition itself can be disposed of. 4. The central theme of this writ petition is purchase of High Speed Diesel Oil for use in the mining and for captive power plant start-up for manufacture of cement at their cement factory. 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 Department, the petitioner was informed that after intro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 disagreement that the instant writ petition falls clearly within the four corners of Ramco Cements matter as well ..... X X X X Extracts X X X X X X X X Extracts X X X X
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