TMI Blog2023 (4) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... DEPUTY COMMISSIONER (ST) [ 2019 (2) TMI 1850 - MADRAS HIGH COURT ] wherein the identical issue was considered and it was held that The Petitioner in these 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. THE RAMCO CEMENTS LTD. VERSUS THE COMMISSIONER OF COMMERCIAL TAXES, THE ADDITIONAL COMMISSIONER (CT) [ 2018 (10) TMI 1529 - MADRAS HIGH COURT] Ltd can be extended only to those dealers in that are party to the decision. Petition allowed. - W.P.No.12942 of 2023 And W.M.P.No.12728 of 2023 - - - Dated:- 25-4-2023 - Honourable Dr.Jus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Writ Petition Nos.421 426 of 2021 other Courts that have considered an identical issue, holding the same in favour of the assessee. In fact, 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 Oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt, 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 considered and dismissed by a Division Bench of this Court on 09.03.2020 in the following terms: .......... 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The TNVAT Act also has not been completely repealed but now applies only to these six commodities 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 existing Registration Certificates can be taken away merely because they are not selling those 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 activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Both learned counsel submitted that the order of Division Bench has also been confirmed by a three-Judge Bench of the Apex Court and the Special Leave Petition filed by the State has been dismissed on 24.03.2021 in the case of Commissioner of Commercial Taxes and Anr etc v The Ramco Cements Ltd etc [ S.L.P.(C) No(s). 15785 15788 of 2020] in the following terms:- Heard learned counsel for the parties at length. We are in agreement with the 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 al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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