9911796707
TMI Blog2021 (6) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... No.2715 of 2021 And W.M.P.(MD)No.2239 of 2021 - - - Dated:- 1-4-2021 - THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN For Petitioner: Mr.N.Sudalaimuthu And Mr.S.Karunakar For Respondents: Mrs.J.Padmavathi Devi Special Government Pleader ORDER Heard the learned counsel on either side. 2.The prayer made by the petitioner is opposed by the learned Special Government Pleader by placing reliance on the circular dated 05.09.2019 issued by the Additional Chief Secretary/Commissioner of Commerical Tax, Chennai. 3.I am of the view that reliance on the said circular is misplaced in view of the subsequent judicial pronouncement. As late as October 2020, a learned Judge of this Court considered the identical prayer in W.P.No. 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her High Courts and confirming the view of the learned Single Judge in the impugned Judgment in Appeal before us we dismiss the present Writ Appeals filed by the State. 41.The Appellant State and the Revenue Authorities are directed 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 consequential notices and proceedings initiated against all the assessees throughout the State of Tamil Nadu. 4.Q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew, we decline to interfere in these special leave petitions. Notably, after the decision of Punjab and Haryana High Court even the Union of India has chosen to act upon the said decision by issuing Office Memorandum dated 1st November 2018 and directing all the States/Union Territories to follow the view taken by the Punjab and Haryana High Court. Hence, we see no reason to reopen the entire matter. The Special Leave Petitions are accordingly dismissed. 5.Therefore, this writ petition has to be necessarily 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) wee ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
