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TMI Blog2021 (4) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... les Tax Act, 1956 read with the Central Sales Tax (Registration and Turnover) Rules, 1957 for the purchase of High Speed Diesel from suppliers in other States, is covered by a decision of this Court in M/s Ramco Cements Ltd. V. The Commissioner of Commercial Taxes (W.P.Nos.19458 to 19460 of 2018 dated 26.10.2018) applied by me in several writ petitions including W.P. No.17248 of 2020 wherein by order dated 04.12.2020, I have held as follows: 'Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mr.R.Swarnavel, learned Government Advocate for the respondents. 2. The petitioner in this Writ Petition is dealer. Mr.Swarnavel, fairly submits that the issue involved in this Writ Petition is squarely covered by a decision of this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce 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 issue has also been considered in Hindustan Zinc Limited & Several Others Vs. The State of Rajasthan & others (S.B.Civil Writ Petition No.5506/2018 dated 18.05.2018) and Shree Raipur Cement Plant (A unit of Shree Cement Limited) Vs. State of Chhattisgarh, Finance department (Tax Division) (W.P.(T) No.83 of 2018 dated 18.05.2018) and held in favour of the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts (Supra) that has been considered and dismissed by a Division Bench of this Court on 09.03.2020 in the following terms: .......... 13. It is true that the liability to pay tax arises under the provisions of the CST Act only upon seller who effects the taxable sale in the course of inter-State Trade or Commerce and only such Dealers can initially obtain the registration under Section 7(1) of the Act, but, the liability to pay tax on purchase of goods is an independent liability of Purchasing Dealer also to pay tax. Section 7(1) only casts an obligation on the Seller liable to pay tax as per Section 6 and to obtain registration. It does not talk of registration or cancellation there of http://www.judis.nic.in Judgt. dt 9.3.2020 in W.A.N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these six goods also. The TNVAT Act also has not been completely repealed but now applies only to these six commodities after 1.7.2017, as per Section 174 of the TNGST Act, 2017. 14. Therefore, on a conjoint reading of both sub-sections (1) and (2) of Section 7 of the CST Act, it is clear that the Respondents/Assessees and their likes can continue to have registration under the provisions of the CST Act and the contention raised on behalf of the Revenue that they have lost their entitlement to be so registered is misconceived and liable to be rejected. We, accordingly, reject the same. 15. The fact that the definition of 'goods' has been amended with effect from 1.7.2017 under the provisions of CST Act to restrict it to six comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he existing Registration Certificates can be taken away merely because they are not selling those goods. 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 is involved. Therefore, such a right is equally available to other industries like Cement Industries and the same cannot be denied to them. That would result in an invidious classification in violation of Article 14 of the Constitution of India, which is neither envisaged nor is called for. Therefore, the contentions raised on behalf of the R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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