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TMI Blog2019 (6) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... RAS HIGH COURT] . In the batch, the lead matter is 'The Ramco Cements Ltd.,' and therefore, the aforesaid order shall be referred to as 'Ramco Cements matter'. It was held in the case that the 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 There is no dispute or disagreement that the instant writ petitions fall clearly within the four corners of Ramco Cements case - Petition allowed. - W.P.Nos.16276 and 16283 of 2019 - - - Dated:- 12-6-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.R.S.Pandiyaraj For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9; forms. When the petitioners enquired with the Revenue Department, the petitioners were informed that after introduction of GST regime on and with effect from 01.07.2017, the petitioners were not entitled to make purchase of High Speed Diesel Oil from other States on concessional rate of tax i.e., at 2% and therefore, the Department's site has been blocked to deny access to the petitioners and other similarly placed persons from downloading 'C' forms. It may not be necessary to advert to those facts any further, as there is virtually no dispute on the factual aspects of the matter as well as the obtaining legal position as of today. 6. The undisputed obtaining legal position as of today is that, the above said i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. In other words, there is no dispute or disagreement that the instant writ petitions fall clearly within the four corners of Ramco Cements case as well as the aforesaid order of another Hon'ble Single Judge made in W.P.No.12520 of 2019 (order dated 26.04.2019) in 'Southern Cotspinners Coimabatore Private Limited'. The most relevant paragraphs are paragraphs 5 and 6 of Southern Cotspinners Coimabatore Private Limited case and the same read as follows: ' 5. In such circumstances, till such time the order of this court in the case of M/s. Ramco Cements Ltd (supra) is either stayed or reversed it is incumbent upon all Assessing Authorities within the State of Tamil Nadu to apply the rationale of the decision to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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