2019 (8) TMI 92 - HC - VAT and Sales Tax

Concessional rate of tax - C-Forms - inter-state purchases of High Speed Diesel Oil - 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. Petition allowed.

Summary

Issues:
Purchase of High Speed Diesel Oil on concessional rate of tax post-GST implementation.

Analysis:
The central theme of the writ petition revolved around the purchase of High Speed Diesel Oil for electricity generation and distribution, specifically focusing on the petitioner's inability to download 'C' forms post-GST implementation. The petitioner, previously purchasing the oil at a concessional rate of 2%, was informed by the Revenue Department that such purchases were no longer permissible under the GST regime. This led to the blocking of access to 'C' forms for the petitioner and others in similar situations.

The judgment referred to a previous case, known as the 'Ramco Cements matter,' where the court allowed assessees to download 'C' forms despite challenges. Another case, 'Southern Cotspinners Coimbatore Private Limited,' reiterated the need to apply the principles of the Ramco Cements decision until stayed or reversed. The court emphasized that decisions like these are applicable to all dealers seeking benefits, not limited to parties involved in the specific cases.

Based on the precedents set by the Ramco Cements matter and the Southern Cotspinners case, the court allowed the instant writ petition, directing the Revenue Department to take necessary action within 5 working days. The judgment highlighted the importance of applying established legal principles to similar cases and ensuring timely resolution for the petitioners affected by the regulatory changes post-GST implementation.

In conclusion, the judgment addressed the specific issue of purchasing High Speed Diesel Oil at concessional rates post-GST and provided a clear directive based on previous legal decisions, emphasizing the need for consistent application of legal principles and timely resolution of disputes in similar cases.