9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1197 - HC - VAT and Sales TaxConcessional rate of tax at 2% - 'C' forms - purchase of High Speed Diesel Oil for use in generation and distribution of electricity and other forms of power - HELD THAT - The issue decided in the case of SUNDARAM FASTENERS LIMITED VERSUS THE STATE TAX OFFICER, THE JOINT COMMISSIONER (CS) , (SYSTEMS) 2019 (6) TMI 1136 - 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.
Issues:
Inter-state purchase of High Speed Diesel Oil under GST regime at concessional rate of tax using 'C' forms. Analysis: The central theme of the case revolved around the petitioner's inter-state purchases of High Speed Diesel Oil at a concessional rate of tax using 'C' forms, post the introduction of Goods and Service Tax (GST). The petitioner faced issues with accessing 'C' forms after the GST regime was implemented. The Revenue Department blocked access to 'C' forms for purchases of High Speed Diesel Oil from other states at the concessional rate of 2%, citing ineligibility post-GST. The factual aspects and legal position were not in dispute. The legal position was clarified based on previous judgments. Reference was made to the 'Ramco Cements matter,' where the court allowed writ petitions for downloading 'C' forms for similar transactions. Another judgment in W.P.No.12520 of 2019 emphasized the application of the Ramco Cements rationale until stayed or reversed. The court highlighted that decisions like Ramco Cements are applicable to all dealers seeking benefits, not limited to parties involved in the specific case. In light of the precedents and legal positions established by previous judgments, the court allowed the instant writ petition. The Revenue Department was directed to take necessary action within 5 working days from the date of the order. The operative portion of the order, as stated in Paragraph 10, governed the decision, allowing the writ petition without costs. The connected miscellaneous petitions were closed accordingly, concluding the matter.
|
