TMI Blog2020 (7) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... on No.8669 of 2020 and W.M.P.No.10503 of 2020 - - - Dated:- 30-6-2020 - Mr. Justice R. Mahadevan For the Petitioner : Mr.P.Rajkumar For the Respondents : Mr.ANR.Jayaprathap, Additional Government Pleader ORDER Mr.A.N.R.Jayaprathap, learned Additional Government Pleader takes notice for the respondents. By consent of both the parties, the writ petition is taken up for final disposal at the time of admission itself. 2.Seeking a direction to the first respondent to include the High Speed Diesel in the registration certificate of the petitioner as an item eligible for inter-State purchase and to issue C forms under the Central Sales Tax Act, 1956 r/w Central Sales Tax ( Registration and Turnover) Rules, 1957 for pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erstand as to how their right to purchase those goods at present time under the existing Registration Certificates can be taken away merely because they are not selling those goods. If sale of the goods was the only criteria of registration under the CST Act, the consequent amendments would not have allowed concessional rate of tax for purchase of those six commodities for user in activities like Mining or Telecommunication Networks, where no such resale or use in manufacturing is involved. Therefore, such a right is equally available to other industries like Cement Industries and the same cannot be denied to them. That would result in an invidious classification in violation of Article 14 of the Constitution of India, which is neither envi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel prayed for a similar order in this writ petition as well. 5.The learned Additional Government Pleader (Taxes) appearing for the respondents fairly conceded the submissions so made by the learned counsel for the petitioner. 6.Considering the facts and circumstances of the case and having regard to the aforesaid submissions made by the learned counsel for the petitioner and also following the earlier decisions rendered by this Court as referred to above, the first respondent is directed to dispose of the on-line application dated 03.02.2020 and the subsequent application dated 06.02.2020 sent by registered post by the petitioner, on merits and in accordance with law and also in the light of the aforesaid decisions rendered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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