2021 (2) TMI 332

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..... ondents : Mr.S.Dhayalan, Government Advocate ORDER Heard the learned counsel on either side. With the consent of learned counsel on either side, the Writ Petition is taken up for final disposal at the stage of admission itself. 2.The prayer made by the petitioner is opposed by the learned Government Advocate by placing reliance on the circular dated 05.09.2019 issued by the Additional Chief Se .....

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..... isting Registration Certificates can be taken away merely because they are not selling those good. If sale of the goods was the only criteria of registration under the CST Act, the consequent amendments would not have allowed concessional rate of tax for purchase of those six commodities for user in activities like Mining or Telecommunication Networks, where no such resale or use in manufacturing .....

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..... not to restrict the use of 'C' Forms for the inter-state purchases of six commodities by the respondent/assessees and other registered dealers at concessional 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 stands quashed and set aside along with the con .....

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