TMI Blog2021 (4) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... these petitioners to download 'C ' forms, as has been done in the past for the purpose of purchasing petroleum products against the issuance of 'C' declaration forms. Petition allowed. - W.P. No.52 of 2021 And WMP. No.79 of 2021 - - - Dated:- 25-3-2021 - Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.P.Rajkumar For the Respondents : Mr.ANR.Jayapratap, Government Advocate. ORDER Heard learned counsel for the petitioner and learned Government Advocate for the respondents. 2. Learned counsel for the petitioner would submit that the issue that arises in this writ petition, for the issuance of C forms under the Central Sales Tax Act, 1956 read with the Central Sales Tax (Registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Additional Government Pleader for the revenue agree that the issue in regard to entitlement to 'C' Forms for purchase of High Speed Diesel from supplies outside Tamil Nadu, to enable the dealers to seek a concessional rate of tax, is covered in favour of the assessee by a decision of this Court in M/s Ramco Cements Ltd. V. The Commissioner of Commercial Taxes (W.P.Nos.19460 of 2018) dated 26.10.2018 in a batch of over fifty (50) Writ Petitions. 4. A learned Single Judge of this Court in considering the issue held categorically that the benefit of the concessional rate is available to dealers who purchase High Speed Diesel from neighbouring States by way of inter-state sales. Reference is made to the decisions of other Courts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion 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. 7. For the above reasons, these Writ Petitions are allowed. Consequently, necessary action to be taken by the department, forthwith. No costs. Connected Miscellaneous petitions are closed.' 3. The State has, after the date of the above order, filed a Writ Appeal in W.A.No.3403 of 2019 challenging the decision in the case of Ramco Cements (Supra) that has been consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility to pay tax under the provisions of CST fixed on the Seller is not a condition precedent or the only contingency for getting himself registered under the provisions of the CST Act. Even a person, who is only purchasing goods in the inter-State Trade or Commerce, who may not be liable to pay tax under the provisions of CST Act as a Seller can also secure registration under the provisions of the said Act and can continue with it. Even a dealer liable to tax under State Sales Tax law, which may include even new State GST Act, 2017, can obtain registration under CST Act. In the present case, the Assessee, a Cement Company, continues to be liable to pay tax under local TNVAT Act, 2006 if it sells or purchases any of these six goods also. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... never intended to do so while restricting the applicability of the CST Act only to six specified commodities and take them out of GST Law and taking all other commodities except the six specified items in the GST Tax Law Regime. Such a view on the part of the Revenue is self defeatative and cannot be countenanced by the court. The freedom of trade including the right to purchase in the course of inter-State Trade or Commerce enshrined in Article 301 read with Article 304(b) is not taken away by GST Regime laws. ................... 39. Therefore, if a Dealer has a right to sell as well the restricted six items under CST Act, one fails to understand as to how their right to purchase those goods at present time under the existi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted to permit Online downloading of such Declaration in 'C' Forms to such Dealers. The Circular letter of the Commissioner dated 31.5.2018 stands quashed and set aside along with the consequential Notices and Proceedings initiated against all the Assessees throughout the State of Tamil Nadu.' 3. The Special Leave Petitions filed by the Commercial Taxes Department before the Supreme Court in S.L.P. Nos.15785 to 15788 of 2020 challenging the order of this Court in the case of M/s Ramco Cements Ltd. (supra) have come to be dismissed by a three Judge Bench, vide Judgment dated 24.03.2021. 4. This writ petition is thus allowed and connected Miscellaneous Petition is closed. No costs. - - TaxTMI - TMITax - CST, VAT & Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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