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2020 (7) TMI 230 - HC - VAT and Sales TaxIssuance of C-Forms - purchase of High Speed Diesel from the suppliers in other States - CST Act - HELD THAT - The Hon'ble Division Bench in THE COMMISSIONER OF COMMERCIAL TAXES, CHEPAUK, CHENNAI, THE ADDITIONAL COMMISSIONER (CT) VERSUS THE RAMCO CEMENTS LTD. AND THE STATE TAX OFFICER, THE JOINT COMMISSIONER (CS) (SYSTEMS) VERSUS SUNDARAM FASTENERS LIMITED 2020 (3) TMI 450 - MADRAS HIGH COURT had clearly directed the State and the Revenue Authorities not to restrict the use of C Forms for their inter-State purchases of six commodities by the assessees and other registered dealers at concessional rate of tax and they are further directed to permit online downloading of such declaration in C Forms to such dealers. The circular letter of the Commissioner dated 31.05.2018 was quashed and the Hon'ble Division Bench also set aside the consequential notices and proceedings initiated against all the assessees throughout the State of Tamil Nadu. Petition allowed.
Issues:
- Issuance of "C" forms under the Central Sales Tax Act, 1956 r/w The Central Sales Tax (Registration and Turnover) Rules, 1957 for the purchase of High Speed Diesel from suppliers in other States. - Validity of the order dated 26.10.2018 in W.P.Nos.19458 of 2018 batch. - Challenge of the order dated 26.10.2018 before the Hon'ble Division Bench. - Judgment of the Hon'ble Division Bench in W.A.Nos.3403 of 2019 batch. - Direction to State and Revenue Authorities regarding the use of "C" Forms for inter-State purchases of six commodities at concessional tax rates. - Quashing of circular letter of the Commissioner dated 31.05.2018 and setting aside of consequential notices and proceedings initiated against assessees in Tamil Nadu. Analysis: The petitioner sought the issuance of "C" forms under the Central Sales Tax Act, 1956 for purchasing High Speed Diesel from out-of-state suppliers. The petitioner relied on the order dated 26.10.2018 in a previous case. The issue raised in the current writ petition was found to be covered by the said order, which was not disputed. However, the learned Special Government Pleader highlighted that the order dated 26.10.2018 was challenged before the Hon'ble Division Bench, which subsequently dismissed the writ appeals in W.A.Nos.3403 of 2019 batch. The State further appealed to the Hon'ble Supreme Court against the Division Bench's judgment. The Hon'ble Division Bench had specifically directed the State and Revenue Authorities not to restrict the use of "C" Forms for inter-State purchases of six commodities at concessional tax rates. They were also instructed to allow online downloading of such declarations in "C" Forms for the concerned dealers. Additionally, the circular letter issued by the Commissioner on 31.05.2018 was invalidated, and all consequential notices and proceedings against the assessees in Tamil Nadu were set aside based on the Division Bench's decision. Given that the prayer of the petitioner aligned with the directives of the Hon'ble Division Bench's order dated 09.03.2020, the current writ petition was allowed without any costs. Consequently, the connected miscellaneous petition was closed, affirming the decision in favor of the petitioner based on the precedent set by the Division Bench's judgment.
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