'C' forms for inter-State diesel purchases upheld under CST regime, following binding precedent on unrestricted issuance.

Entitlement to issue 'C' forms for inter-State purchase of high speed diesel under the Central Sales Tax regime was treated as covered by an earlier binding decision that had restrained revenue authorities from limiting the use of 'C' forms for specified commodities and required online downloading of such forms. Applying that decision, the Madras HC found no basis to take a different view and held that the petitioner was entitled to the relief sought.

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Issues: Whether the petitioner was entitled to issuance of 'C' forms for inter-State purchase of high speed diesel under the Central Sales Tax regime.

Analysis: The relief sought was treated as being squarely covered by an earlier decision that had directed the revenue authorities not to restrict use of 'C' forms for inter-State purchases of specified commodities and to permit online downloading of such forms. In view of that binding decision, the Court found no reason to take a different view in the present matter.

Conclusion: The petitioner was entitled to the relief sought, and the writ petition was allowed.

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