TMI Blog2020 (9) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... tration and Turnover) Rules, 1957 - HELD THAT:- The Hon'ble Division Bench in the case of THE COMMISSIONER OF COMMERCIAL TAXES, CHEPAUK, CHENNAI, THE ADDITIONAL COMMISSIONER (CT) VERSUS THE RAMCO CEMENTS LTD. AND THE STATE TAX OFFICER, THE JOINT COMMISSIONER (CS) (SYSTEMS) VERSUS SUNDARAM FASTENERS LIMITED [ 2020 (3) TMI 450 - MADRAS HIGH COURT] had clearly directed the State and the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondents. 2.The prayer in the writ petition is for directing the first respondent to issue C forms under the Central Sales Tax Act, 1956 r/w. The Central Sales Tax (Registration and Turnover) Rules, 1957 to the petitioner for the purchase of High Speed Diesel from the suppliers in other Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue Authorities not to restrict the use of C Forms for their inter-State purchases of six commodities by the assessees and other registered dealers at concessional rate of tax and they are further directed to permit online downloading of such declaration in C Forms to such dealers. The circular letter of the Commissioner dated 31.05.2018 was quashed and the Hon'ble Division Bench also set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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