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TMI Blog2019 (7) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... (ST) , THE JOINT COMMISSIONER (ST) , CHENNAI [ 2019 (6) TMI 490 - MADRAS HIGH COURT] where it was held that 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. Petition allowed - decided in favor of petitioner. - W.P.No.19859 of 2019 And W.M.P.No.19395 of 2019 - - - Dated:- 10-7-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.Adithya Reddy For the Respondents : Mr.V.Haribabu Additional Government Pleader ORDER Mr.Adithya Reddy, learned counsel on record for sole writ petitioner is bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n up for disposal, though this writ petition is listed before this Court today under the caption 'For Admission' in the motion list. 3. Both the learned counsel submitted, without any dispute of disagreement, that the entire matter turns on a very narrow compass and therefore, the main writ petition itself can be disposed of. 4. The central theme of the entire writ petition is purchase of High Speed Diesel Oil for use in generation and distribution of electricity and other forms of power. 5. The petitioner was making inter-state purchases of High Speed Diesel Oil on concessional rate of tax at 2% by way of 'C' forms. After introduction of 'Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Cements authored by another Hon'ble Judge of this Court is holding the field as of today. 8. Post Ramco Cements matter, a similar situation came up before another Hon'ble Single Judge vide W.P.No.12520 of 2019 and the same came to be disposed of on 26.04.2019. In the said order, learned Single Judge held that till such time the order of Ramco Cements is either stayed or reversed it is incumbent upon all Assessing Authorities within the State of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with law. 6. In the aforesaid circumstances and in the light of the order passed above, this writ petition is allowed. Consequently, necessary action to be taken by the department, forthwith. No costs. Connected Miscellaneous Petition is closed.'' 10. In the light of the narrative supra and in the light of the trajectory, which this matter has taken at the admission stage, it follows as a natural sequitur that the instant writ petition stands allowed. Consequently, necessary action has to be taken by the Revenue/Department/Respondents forthwith which in any case shall not be more than 5 working days from the date of receipt of copy of this order. 11. This w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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