9911796707
TMI Blog2021 (2) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... It is accordingly allowed. The petitioner is entitled to the inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate. Let this exercise be carried out within a period of four (4) weeks from the date of uploading of this order. The request of the petitioner for issuance of 'C' Forms is allowed as a consequence thereof. Petition allowed. - W.P.(MD)No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt considered the identical prayer in W.P.No. 14510 of 2020. It cannot be in dispute that the case on hand is covered by the decision reported in 2020 (3) TMI 450 (The Commissioner of Commercial Taxes, Chennai, The Additional Commissioner (CT) Vs. The Ramco Cements Ltd., and the State Tax Officer, The Joint Commissioner (CS) (Systems). The Hon'ble Division Bench held as follows: 39.Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Constitution of India, which is neither envisaged nor is called for. Therefore, the contentions raised on behalf of the Revenue are not sustainable at all. 40. Consequently, we are of the opinion that the Writ Appeals filed by the Revenue have no merits and deserve to be dismissed and respectfully agreeing with the view expressed by other High Courts and confirming the view of the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sarily allowed. It is accordingly allowed. The petitioner is entitled to the inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate. Let this exercise be carried out within a period of four (4) weeks from the date of uploading of this order. The request of the petitioner for issuance of 'C' Forms is allowed as a consequence thereof. No costs. Consequent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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