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2019 (2) TMI 1850 - HC - VAT and Sales TaxConcessional benefit of tax - purchase of High Speed Diesel from suppliers in other States - difficulty in obtaining C-Form - 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. 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. Petition allowed.
Issues:
Difficulty in obtaining 'C' forms for concessional benefit of tax for purchasing High Speed Diesel from suppliers in other states. Analysis: The petitioners in the Writ Petitions faced challenges in obtaining 'C' forms under the Central Sales Tax Act, 1956 to avail concessional benefits for purchasing High Speed Diesel from suppliers in other states. Both parties agreed that a previous decision by the Court favored the assessee in a similar case. The Court referred to a judgment in M/s Ramco Cements Ltd. V. The Commissioner of Commercial Taxes, where it was held that dealers purchasing High Speed Diesel from neighboring states through inter-state sales are entitled to the concessional rate of tax. This decision was supported by other courts, including the Punjab and Haryana High Court and the Supreme Court. The State intended to challenge the order in the M/s Ramco Cements Ltd case, but until then, all Assessing Authorities in Tamil Nadu were directed to apply the rationale of the decision to pending assessments. The petitioners highlighted that they were unable to download 'C' forms due to restrictions, and the authorities limited the benefit to only those dealers party to the specific case, which was deemed unacceptable as the decisions were applicable to all eligible dealers. The Court allowed the Writ Petitions, directing immediate action by the department. It emphasized that the decisions were applicable to all dealers seeking benefits under them, in accordance with the law. No costs were awarded, and connected Miscellaneous petitions were closed.
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