Justice Anita Sumanth following the rationale allowed the writ petitions and held that the petitioners are entitled to the inclusion of ‘High-Speed Diesel Oil’ as a commodity in the registration certificate within 4 weeks from date of uploading of this order.

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Madras HC directs Authority to issue ‘C’ Forms to enable petitioner to purchase of High-Speed Diesel from Suppliers in Other States [Read Order]

September 20, 2020 2:20 pm| By : Taxscan Team
C Forms – High-Speed Diesel – Suppliers – Taxscan

The Madras High court directed the authority to issue C Forms to the petitioner for the purchase of High-Speed Diesel from the suppliers in other States.

The petitioners in the s are dealers and prayed before the court to direct the respondent authorities to include “High-Speed Diesel” in the CST Certificate of registration of the Petitioner as a commodity eligible for the purchase by the Petitioner for use in their mining activity and for generation of electricity.

It was further prayed before the High Court that the respondent authority should be directed to issue C Forms under the Central Sales Tax Act, 1956 read with the Central Sales Tax (Registration and Turnover) Rules, 1957 to the petitioner for the purchase of High-Speed Diesel from the suppliers in other States at the concession price.

The petitioner submitted that the issue involved in these Writ Petitions is squarely covered by a decision of this Court in the case of M/s. Dhandapani Cement Private Limited Vs. The State of Tamil Nadu, wherein the order was issued in the favour of the assessee and it was held that the benefit of the concessional rate is available to dealers who purchase High-Speed Diesel from neighboring States by way of inter-state sales.

The single-judge bench of Justice Anita Sumanth following the rationale allowed the writ petitions and held that the petitioners are entitled to the inclusion of ‘High-Speed Diesel Oil’ as a commodity in the registration certificate within 4 weeks from date of uploading of this order.

The court further allowed the request of the petitioner for issuance of ‘C’ Forms so as to enable the petitioner to purchase of High-Speed Diesel from the suppliers in other States at the concession price.

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