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TMI Blog2019 (8) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... ad 'C ' forms, as has been done in the past for the purpose of purchasing petroleum products against the issuance of 'C' declaration forms. It follows as a natural sequitur that instant writ petition stands allowed - petition allowed. - W.P.No.24492 of 2019 And WMP No.24213 of 2019 - - - Dated:- 21-8-2019 - Mr. Justice M. Sundar For the Petitioner : Ms.P.Aruna Devi For the Respondents : Mr.V.Haribabu, Additional Government Pleader ORDER Ms.P.Aruna Devi, learned counsel on record for sole writ petitioner is before this Court. Mr.V.Haribabu, learned Additional Government Pleader accepts notice on behalf of all the five respondents. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laced 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 issue came up for consideration before another Hon'ble Judge of this Court in a batch of writ petitions i.e., 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 a Hon'ble Single Judge on 26.10.2018. In the batch, the lead matter is 'The Ramco Cements Ltd.,' and therefore, this common order dated 26.10.2018 shall be referred to as 'Ramco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nners Coimbatore 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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