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TMI Blog2021 (6) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... - MADRAS HIGH COURT] where it was held that 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 petitioner is entitled to the inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate - petition allowed - decided in favor of petitioner. - W.P.(MD)No.3996 of 2021 - - - Dated:- 1-4-2021 - Honourable Mr.Justice G.R.Swaminathan For the Petitioner : Mr.S.Jaikumar For the Respondents : Mrs.J.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, 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 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 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 R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ought to our notice that nine High Courts have taken the same view. Even the decision of the High Court of Rajasthan has been affirmed by this Court by dismissal of Special Leave Petition (C) No.27529 of 2019 and connected cases vide order dated 3rd February 2020. Considering the consistent view of nine High Courts, including dismissal of special leave petition by different Bench of this Court, and being satisfied about the exposition on the matters in issue by the High Court of Madras vide impugned Judgment and order being a possible view, 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 Of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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