Court directs provision of 'C' forms for tax benefits on diesel purchases from other states.

The Court allowed the Writ Petitions, directing immediate action by the department to provide 'C' forms for concessional benefits of tax for purchasing High Speed Diesel from suppliers in other states. The Court emphasized that the decisions in similar cases were applicable to all eligible dealers seeking benefits under them, in accordance with the law. No costs were awarded, and connected Miscellaneous petitions were closed.

---

---

Issues:
Difficulty in obtaining 'C' forms for concessional benefit of tax for purchasing High Speed Diesel from suppliers in other states.

Analysis:
The petitioners in the Writ Petitions faced challenges in obtaining 'C' forms under the Central Sales Tax Act, 1956 to avail concessional benefits for purchasing High Speed Diesel from suppliers in other states. Both parties agreed that a previous decision by the Court favored the assessee in a similar case. The Court referred to a judgment in M/s Ramco Cements Ltd. V. The Commissioner of Commercial Taxes, where it was held that dealers purchasing High Speed Diesel from neighboring states through inter-state sales are entitled to the concessional rate of tax. This decision was supported by other courts, including the Punjab and Haryana High Court and the Supreme Court. The State intended to challenge the order in the M/s Ramco Cements Ltd case, but until then, all Assessing Authorities in Tamil Nadu were directed to apply the rationale of the decision to pending assessments. The petitioners highlighted that they were unable to download 'C' forms due to restrictions, and the authorities limited the benefit to only those dealers party to the specific case, which was deemed unacceptable as the decisions were applicable to all eligible dealers.

The Court allowed the Writ Petitions, directing immediate action by the department. It emphasized that the decisions were applicable to all dealers seeking benefits under them, in accordance with the law. No costs were awarded, and connected Miscellaneous petitions were closed.

---