Use of 'C' Forms for inter-State High Speed Diesel Oil purchases governed by binding prior ruling, with claim to be reconsidered accordingly.

A prior Division Bench ruling had already quashed the circular and held that revenue authorities could not restrict the use of 'C' Forms for inter-State purchase of specified commodities, including High Speed Diesel Oil. In the present writ petition, the Court did not grant fresh substantive quashing relief, as the issue was governed by that binding decision. Instead, it directed the respondents to examine the petitioner's claim and pass appropriate orders in accordance with the earlier judgment within the stipulated time.

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Issues: Whether the petitioner was entitled to immediate quashing of the impugned circular and consequential directions for issuance of 'C' declaration forms for inter-State purchase of High Speed Diesel Oil, in view of the prior Division Bench decision on the same subject.

Analysis: The subject matter had already been decided by the Division Bench, which had quashed the circular and directed the revenue authorities not to restrict use of 'C' Forms for inter-State purchase of the specified commodities. In view of that binding decision, the Court found no occasion to quash the circular again in the present writ petition. Instead, the Court directed the respondents to consider the petitioner's claim and pass appropriate orders in the light of the Division Bench ruling within the stipulated time.

Conclusion: The petitioner was not granted direct substantive relief in this proceeding, but the respondents were directed to examine the claim in accordance with the earlier Division Bench judgment.

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