2020 (7) TMI 230

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..... ER (CT) VERSUS THE RAMCO CEMENTS LTD. AND THE STATE TAX OFFICER, THE JOINT COMMISSIONER (CS) (SYSTEMS) VERSUS SUNDARAM FASTENERS LIMITED [ 2020 (3) TMI 450 - MADRAS HIGH COURT] had clearly directed the State and the Revenue Authorities not to restrict the use of C Forms for their inter-State purchases of six commodities by the assessees and other registered dealers at concessional rate of tax a .....

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..... first respondent to issue C forms under the Central Sales Tax Act, 1956 r/w. The Central Sales Tax (Registration and Turnover) Rules, 1957 to the petitioner for the purchase of High Speed Diesel from the suppliers in other States. 3.The petitioner places reliance on the order dated 26.10.2018 made in W.P.Nos.19458 of 2018 etc. batch. (M/s.The Ramco Cements Ltd Others v. The Commissione .....

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..... rate of tax and they are further directed to permit online downloading of such declaration in C Forms to such dealers. The circular letter of the Commissioner dated 31.05.2018 was quashed and the Hon'ble Division Bench also set aside the consequential notices and proceedings initiated against all the assessees throughout the State of Tamil Nadu. 6. Inasmuch as the prayer made by the peti .....

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