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2019 (7) TMI 1099 - HC - VAT and Sales TaxIssuance of C-form - 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. THE RAMCO CEMENTS LTD. VERSUS THE COMMISSIONER OF COMMERCIAL TAXES, THE ADDITIONAL COMMISSIONER (CT) 2018 (10) TMI 1529 - MADRAS HIGH COURT where this Court allowed the writ petitions filed by the assessees and directed the Revenue to permit the petitioners assessees to download 'C' forms. It is not in dispute (as submitted by the learned counsel for Revenue) that though an intra Court appeal has been preferred against Ramco Cements matter with a delay of three days, the same remains unnumbered as of today. In other words, Ramco Cemets authored by a Hon'ble Judge of this Court is holding the field as of today. Petition allowed - decided in favor of petitioner.
Issues involved:
1. Purchase of High Speed Diesel Oil for use in generation and distribution of electricity and other forms of power. 2. Entitlement to purchase High Speed Diesel Oil from other States on concessional rate of tax after the introduction of Goods and Services Tax (GST). 3. Access to download 'C' forms for inter-state purchases of High Speed Diesel Oil. 4. Application of legal position established in the 'Ramco Cements matter' and subsequent judgments to the current case. Analysis: 1. The central issue in this case pertains to the purchase of High Speed Diesel Oil for power generation. The petitioner had been making inter-state purchases at a concessional tax rate of 2% using 'C' forms. However, after the implementation of GST, the petitioner was unable to download 'C' forms and was informed by the Revenue Department that such purchases were no longer allowed at the concessional tax rate. This led to the blocking of access to 'C' forms for the petitioner and others in a similar situation. 2. The legal position established by a previous judgment in the 'Ramco Cements matter' was crucial in this case. In the Ramco Cements case, the court had directed the Revenue Department to permit assessees to download 'C' forms for inter-state purchases. Despite an intra-court appeal against the Ramco Cements judgment, it remained unnumbered, indicating that the judgment was in force. Another judgment in a similar matter further emphasized the application of the Ramco Cements rationale to pending assessments within Tamil Nadu. 3. The current writ petition was found to fall within the scope of the Ramco Cements matter and the subsequent judgment in another case. The court reiterated the importance of applying the legal principles established in these judgments to all relevant cases. The court emphasized that decisions like Ramco Cements are applicable to all dealers seeking benefits, not limited to parties involved in the specific cases. 4. Consequently, the court allowed the instant writ petition, directing the Revenue Department to take necessary action within 5 working days from the date of the order. The judgment highlighted the importance of following established legal precedents and ensuring timely compliance with court directives. The writ petition was allowed without costs, and the connected miscellaneous petition was closed, concluding the legal proceedings in this matter.
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