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of <h1>High Court orders 'High Speed Diesel Oil' inclusion in registration certificate, dismisses related petition.</h1> <h3>M/s. Adisankara Spinning Mills Pvt Ltd., M/s. Sudhan Spinning Mills Pvt Ltd., M/s. Sivaraj Spinning Mills Pvt Ltd., M/s. Vedha Spinning Mills Pvt Ltd., M/s. Prabhu Spinning Mills Pvt Ltd. Versus The State Tax Officer, The Commissioner of State Taxes, Chennai.</h3> The High Court allowed the writ petition, directing the inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate within four ... Concessional benefit of rate of tax - restriction on use of 'C' Forms for the inter-state purchases - applicability of circular dated 05.09.2019 - HELD THAT:- It cannot be in dispute that the case on hand is covered by the decision reported in THE COMMISSIONER OF COMMERCIAL TAXES, CHEPAUK, CHENNAI, THE ADDITIONAL COMMISSIONER (CT) VERSUS THE RAMCO CEMENTS LTD. AND THE STATE TAX OFFICER, THE JOINT COMMISSIONER (CS) (SYSTEMS) VERSUS SUNDARAM FASTENERS LIMITED [2020 (3) TMI 450 - 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. Questioning the order passed by the Hon'ble Division Bench, the Department filed Special Leave to Appeal before the Hon'ble Supreme Court Vide order in THE COMMISSIONER OF COMMERCIAL TAXES & ANR. ETC. VERSUS THE RAMCO CEMENTS LTD. ETC. [2021 (3) TMI 1184 - SUPREME COURT], the Special Leave Appeals were dismissed. The petitioner is entitled to the inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate. Let this exercise be carried out within a period of four (4) weeks from the date of uploading of this order - petition allowed. Issues:1. Interpretation of circular dated 05.09.2019 in light of subsequent judicial pronouncements.2. Validity of restricting use of 'C' Forms for inter-state purchases of six commodities.3. Impact of High Court and Supreme Court judgments on the case.Analysis:1. The petitioner challenged the opposition based on the circular dated 05.09.2019, arguing that it is misplaced due to subsequent judicial pronouncements. Reference was made to a judgment in 2020 (3) TMI 450, where it was held that the right to purchase goods cannot be taken away based solely on not selling them. The Division Bench emphasized that such a denial would violate Article 14 of the Constitution, leading to the dismissal of the Writ Appeals filed by the Revenue.2. The Department questioned the Division Bench's order, leading to Special Leave to Appeal before the Supreme Court. The Supreme Court, after considering various High Court judgments and the consistent view of nine High Courts, declined to interfere. Notably, the Union of India also acted upon a decision by the Punjab and Haryana High Court, directing all states to follow the same view. Consequently, the Supreme Court dismissed the Special Leave Petitions, affirming the High Court's judgment.3. In light of the judicial pronouncements and the Supreme Court's decision, the High Court allowed the writ petition, granting the petitioner the inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate. The Court directed this inclusion to be completed within four weeks, allowing the petitioner's request for issuance of 'C' Forms. The judgment concluded by closing the connected miscellaneous petition without imposing any costs.
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