2021 (5) TMI 33

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..... nd W.M.P.(MD)No.2241 of 2021, W.P.(MD)No.2719, 2242, 2721, 2243, 2723, 2245, 2725, 2246 of 2021 - -
CST, VAT & Sales Tax
Honourable Mr.Justice G.R.Swaminathan For the Petitioner : Mr.N.Sudalaimuthu for Mr.S.Karunakar For the Respondents : Mrs.J.Padmavathi Devi Special Government Pleader ORDER Heard the learned counsel on either side. 2.The prayer made by the petitioner is opposed by the .....

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..... ix 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 c .....

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..... ismiss the present Writ Appeals filed by the State. 41.The 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 .....

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..... .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 .....

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..... on Territories to follow the view taken by the Punjab and Haryana High Court. Hence, we see no reason to reopen the entire matter. The Special Leave Petitions are accordingly dismissed." 5.Therefore, this writ petition has to be necessarily allowed. It is accordingly allowed. The petitioner is entitled to the inclusion of 'High Speed Diesel Oil' as a commodity in the registration certif .....

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