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TMI Blog2020 (7) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... -6-2020 X X X X Extracts X X X X X X X X Extracts X X X X ..... to avail concessional benefit of tax for purchase of High Speed Diesel from suppliers in other States. 3. At the outset, Mr.P.Rajkumar, learned counsel for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader for the revenue agree that the issue in regard to entitlement to 'C' Forms for purchase of High Speed Diesel from supplies outside Tamil Nadu, to enable the deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Caparo Power Ltd. & Others in Special Leave Petition (Civil No. 20572 of 2018). The issue has also been considered in Hindustan Zinc Limited & Several Others Vs. The State of Rajasthan & others (S.B.Civil Writ Petition No.5506/2018 dated 18.05.2018) and Shree Raipur Cement Plant (A unit of Shree Cement Limited) Vs. State of Chhattisgarh, Finance department (Tax Division) (W.P.(T) No.83 of 2018 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en 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 benefit thereunder, of course, in accordance with l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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