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2019 (7) TMI 1238 - HC - VAT and Sales TaxConcessional rate of tax - inter-state purchases of High Speed Diesel Oil - 'C' forms could not be downloaded - HELD THAT - In the M/S. THE RAMCO CEMENTS LTD. VERSUS THE COMMISSIONER OF COMMERCIAL TAXES, THE ADDITIONAL COMMISSIONER (CT) 2018 (10) TMI 1529 - MADRAS HIGH COURT , 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. There is no dispute or disagreement that the instant writ petition falls clearly within the four corners of Ramco Cements matter - petition allowed.
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 downloading 'C' forms for inter-state purchases after the implementation of GST. 4. Application of legal principles established in previous judgments regarding the downloading of 'C' forms. Analysis: Issue 1: The central theme of the writ petition revolves around 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. Issue 2: After the implementation of GST, the petitioner faced challenges in downloading 'C' forms for purchasing High Speed Diesel Oil at the concessional rate. The Revenue Department informed the petitioner that post-GST, they were not entitled to purchase the oil at a reduced tax rate. Issue 3: The court referred to a previous judgment in the 'Ramco Cements matter,' where the court allowed assessees to download 'C' forms for inter-state purchases. Another judgment in W.P.No.12520 of 2019 reiterated the application of the principles established in the Ramco Cements case until stayed or reversed. Issue 4: The court emphasized the importance of applying the legal rationale from previous judgments to pending assessments. The judgment highlighted that decisions made by the court apply to all dealers seeking benefits, not limited to parties involved in specific cases. In conclusion, the court allowed the writ petition, directing the Revenue Department to take necessary action within five working days. The judgment reinforced the application of legal principles established in previous cases regarding the downloading of 'C' forms for inter-state purchases post-GST implementation.
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