TMI Blog2021 (1) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... Writ Petitions has stated on affidavit that it is unable to download the C forms from the websites as the same stand blocked from use. Upon enquiry with the Assessing Authorities, they have been 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 law. The State has, after the date of the above order, in THE COMMISSIONER OF COMMERCIAL TAXES, CHEPAUK, CHENNAI, THE ADDITIONAL COMMISSIONER (CT) VERSU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Madhri, Government Advocat ORDER Learned counsel for the petitioner files a memo dated 23.12.2020 seeking amendment of the cause title in regard to R2 as Assistant Commissioner (ST), Hosur, South II Assessment Circle, Hosur instead of The Assistant Commissioner (ST) Hosur South I Assessment Circle, Hosur. The memo is ordered. 2. Heard Mr.P.Rajkumar, learned counsel for the petitioner and Ms.G.Dhana Madhri, learned Government Advocate for the respondents. 3. Ms.Dhana Madhri, 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 ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act, the decision of the Punjab and Haryana High Court has been carried to the Supreme Court in special 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms: .......... 13. It is true that the liability to pay tax arises under the provisions of the 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. Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dities after 1.7.2017, as per Section 174 of the TNGST Act, 2017. 14. Therefore, on a conjoint 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 Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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