TMI Blog2021 (1) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... SUNDARAM FASTENERS LIMITED [ 2020 (3) TMI 450 - MADRAS HIGH COURT] , there is nothing to quash again. Hence, this Court directs the respondents to consider the claim of the petitioner and pass appropriate orders, in the light of the said Division Bench decision, within a period of four weeks from the date of uploading the copy of this order in the web site. Petition disposed off. - Writ Petition No.8620 of 2020 And W.M.P.Nos.10432 to10434 of 2020 - - - Dated:- 1-7-2020 - Honourable Mr. Justice R. Mahadevan For the Petitioner : Mr.Lakshmi Narayanan for M/s.Kinsgly Solomon.J. For the Respondents : Mr.ANR.Jayaprathap, Additional Government Pleader ORDER Mr.A.N.R.Jayaprathap, learned Additional Government Ple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e mining/ generation of electricity and permitted to download 'C' form for the purchases made during the period in question. However, there is no modification with regard to levy of penalty. Hence, the petitioner has preferred this writ petition to challenge the said circular dated 31.05.2018 issued by the first respondent and consequently direct the respondents 2 to 4 to issue 'C' declaration forms under the CST Act, 1956 for their purchases of HSD oil from the suppliers of other States. 3.The learned counsel for the petitioner submitted that the issue involved herein has already been dealt with by a Division Bench of this Court in Commissioner of Commercial Taxes, Chennai vs. The Ramco Cements Ltd. , [ W.A.Nos.3403 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laneous Petitions are also dismissed. 41.The Appellant State and the Revenue Authorities are directed not to restrict the use of 'C' Forms for the inter- State purchase of six commodities by the Respondent/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 stands quashed and set aside along with the consequential Notices and Proceedings initiated against all the Assessees throughout the State of Tamil Nadu. The learned counsel further submitted that following the aforesaid decision of the Division Bench, this Court, in an identica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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