TMI Blog2020 (9) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... .15719 and 15720 of 2020 - - - Dated:- 18-9-2020 - Dr. Justice Anita Sumanth For the Petitioner : Mr.P.Rajkumar For the Respondents : Ms. G.Dhanamadhri Government Advocate ORDER Heard Mr.P.Rajkumar, learned counsel for the petitioner and Ms.G.Dhanamadhri, learned Government Advocate for the respondents. 2. The petitioner in this Writ Petition is dealer. Ms.Dhanamadhri, fairly submits that the issue involved in this Writ Petition is squarely covered by a decision of this Court in W.P.Nos.4173 and 4176 in the case of M/s. Dhandapani Cement Private Limited Vs. The State of Tamil Nadu, wherein the identical issue as arising before me has been considered and decided by me in the following terms: 'Mr.V.Haribabu, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l leave and has been confirmed in State Of Haryana Others Vs. 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 dated 18.05.2018) and held in favour of the assessee. 5. Mr.Haribabu does not dispute the above position. However, he maintains that the State proposes to challenge the order of the learned Single Judge in the case of M/s. Ramco Cements Ltd (supra) though no such appeal has been file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CST Act only upon seller who effects the taxable sale in the course of inter-State Trade or Commerce and only such Dealers can initially obtain the registration under Section 7(1) of the Act, but, the liability to pay tax on purchase of goods is an independent liability of Purchasing Dealer also to pay tax. Section 7(1) only casts an obligation on the Seller liable to pay tax as per Section 6 and to obtain registration. It does not talk of registration or cancellation there of http://www.judis.nic.in Judgt. dt 9.3.2020 in W.A.Nos.3403/2019, etc. Commr. of Commercial Taxes anr v. The Ramco Cements Ltd. 40/100 any purchasing dealer. Section 7(2) provides independent right of any Dealer to obtain registration under the provisions of the CS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt reading of both sub-sections (1) and (2) of Section 7 of the CST Act, it is clear that the Respondents/Assessees and their likes can continue to have registration under the provisions of the CST Act and the contention raised on behalf of the Revenue that they have lost their entitlement to be so registered is misconceived and liable to be rejected. We, accordingly, reject the same. 15. The fact that the definition of 'goods' has been amended with effect from 1.7.2017 under the provisions of CST Act to restrict it to six commodities specified in Section 2(d) of the Act does not mean that the entire scope of the operation of CST Act has been amended. The rights of the purchasing Dealers of the goods including the rights to pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endments 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 envisaged nor is called for. Therefore, the contentions raised on behalf of the Revenue are not sustainable at all. 40. Consequently, we are of the opinion that the Writ Appeals filed by the Revenue have no merits and deserve to be dismissed and respectfully agreeing wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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