TMI Blog2021 (5) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... S SUNDARAM FASTENERS LIMITED [ 2020 (3) TMI 450 - MADRAS HIGH COURT] where it was held that Appellant State and the Revenue Authorities are directed not to restrict the use of 'C' Forms for the inter-state purchases 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. Questioning the order passed by the Hon'ble Division Bench, the Department filed Special Leave to Appeal before the Hon'ble Supreme Court Vide order in THE COMMISSIONER OF COMMERCIAL TAXES ANR. ETC. VERSUS THE RAMCO CEMENTS LTD. ETC. [ 2021 (3) TMI 1184 - SUPREME COURT] , the Special Leav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 existing Registration Certificates can be taken away merely because they are not selling those good. 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 vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he view taken by the Punjab and Haryana High Court in Carpo Power Limited Vs. State of Haryana Ors., which has already been upheld by this Court by dismissing Special Leave Petition (C) No.20572 of 2018 vide order dated 13th August 2018. The High Court of Jharkhand at Ranchi has also dealt with the same issue in 'Tata Steel Limited Vs. State of Jharkhand' reported in 2019 SCC online Jharkhand 1255. This Judgment, in our opinion, is exhaustive and answers all the points urged before us by the petitioner in the instant special leave petitions. It is brought to our notice that nine High Courts have taken the same view. Even the decision of the High Court of Rajasthan has been affirmed by this Court by dismissal of Special Leave ..... X X X X Extracts X X X X X X X X Extracts X X X X
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