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TMI Blog2019 (6) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... ing petroleum products against the issuance of 'C' declaration forms. This matter has taken at the admission stage, it follows as a natural sequitur that the instant writ petition stands allowed - Petition allowed. - W.P.No.16221 of 2019 - - - Dated:- 13-6-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.N.Inbarajan For the Respondent : Ms.Dhanamadhri, Government Advocate (Tax) ORDER Mr.N.Inbarajan, learned counsel on record for the sole petitioner is before this Court. Ms.Dhanamadhri, learned Government Advocate (Tax) accepts notice on behalf of both the respondents. 2. With the consent of both the learned counsel i.e., cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose 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 issue came up for consideration before another Hon'ble Judge of this Court in a batch of writ petitions being W.P.Nos.19458 to 19460 of 2018 etc., being a batch of 71 writ petitions and a common order came to be passed by another Hon'ble Judge on 26.10.2018. In the batch, the lead matter is 'The Ramco Cements Ltd.,' and therefore, the aforesaid order shall be referred to as 'Ramco Cements matter'. 7. In the Ramco Cements matter, this Court allowed the writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances, 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 Sate of Tamil Nadu to apply the rationale of the decision to all pending assessments. The petitioner in this Writ Petition has stated on affidavit that it is unable to download the 'C' forms from the websites as the same stand blocked from use. Upon enquiry with the Assessing Authorities, they have been informed that the benefit of the decision in M/s.Ramco Cements Ltd can be extended only to those dealers that are party to the decision. This stand is unacceptable in so far as the devision of this Court as well as other High Courts, are decisions in rem, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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