2019 (7) TMI 1090 - HC - VAT and Sales Tax

Issuance of C-forms - purchase of High Speed Diesel Oil for use in generation and distribution of electricity and other forms of power - concessional rate of tax - HELD THAT - The issue decided in the case of M/S. SOUTHERN COTSPINNERS COIMBATORE PRIVATE LIMITED REPRESENTED BY ITS MANAGING DIRECTOR, MR. S.V. DEVARAJAN VERSUS THE STATE OF TAMIL NADU, REPRESENTED BY THE SECRETARY TO GOVERNMENT COMMERCIAL TAXES DEPARTMENT, THE PRINCIPAL COMMISSIONER COMMISSIONER OF COMMERCIAL TAXES, THE ASSISTANT COMMISSIONER (ST) , THE JOINT COMMISSIONER (ST) , CHENNAI 2019 (6) TMI 490 - MADRAS HIGH COURT where it was held that respondents are directed to permit 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 - decided in favor of petitioner.

Summary

Issues:
1. Interpretation of the legal position regarding the purchase of High Speed Diesel Oil post-GST implementation.
2. Applicability of previous court orders in similar cases to the present writ petition.

Analysis:
1. The main issue in the judgment revolved around the interpretation of the legal position concerning the purchase of High Speed Diesel Oil after the implementation of Goods and Service Tax (GST). The petitioner had been purchasing the oil at a concessional rate of tax using 'C' forms but faced difficulties post-GST as they could not download the forms. The Revenue Department blocked access to the forms, stating that post-GST, the petitioner was not entitled to the concessional rate. The court noted that there was no dispute on the factual aspects and the legal position. The judgment referred to previous cases, including the 'Ramco Cements matter,' where the court allowed similar writ petitions and directed the Revenue to permit downloading of 'C' forms. Another order emphasized the need to apply the principles of the Ramco Cements case until it was stayed or reversed, ensuring uniformity in assessments within Tamil Nadu.

2. The judgment also delved into the applicability of previous court orders in similar cases to the present writ petition. It highlighted that the current case fell within the scope of the Ramco Cements case and another order related to Southern Cotspinners Coimbatore Limited. The court emphasized the importance of following the decisions made in these cases until any changes were introduced. The judgment concluded by allowing the instant writ petition and directing the Revenue Department to take necessary action within a specified timeframe. The decision reiterated that the previous court orders would govern the present writ petition, ensuring consistency in the application of legal principles.