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TMI Blog2019 (2) TMI 1850X X X X Extracts X X X X X X X X Extracts X X X X ..... om suppliers in other States - difficulty in obtaining C-Form - HELD THAT:- The Petitioner in these Writ Petitions 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. THE RAMCO CEMENTS LTD. VERSUS THE COMMISSIONER OF COM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) takes notice for the respondents. By consent of both sides, final orders are passed in these Writ Petitions even at the stage of admission. 2. The petitioners in the Writ Petitions have expressed their difficulty in obtaining 'C' forms under the provisions of the Central Sales Tax Act, 1956 in order to avail concessional benefit of tax for purchase of High Speed Diesel from suppliers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te sales. Reference is made to the decisions of other Courts that have considered an identical issue, holding the same in favour of the assessee. In fact, the decision of the Punjab and Haryana High Court has been carried to the Supreme Court in special leave and has been confirmed in State of Haryana Others Vs. Caparo Power Ltd. Others in Special Leave Petition (Civil No. 20572 of 2018). The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the State of Tamil Nadu to apply the rationale of the decision to all pending assessments. The Petitioner in these Writ Petitions 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 extend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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