Court Allows Petitioner's Request Based on Recent Decisions

The court dismissed the reliance on a circular dated 05.09.2019 and allowed the petitioner's request based on subsequent judicial pronouncements, including a decision in 2020 (3) TMI 450. It emphasized that registration under the CST Act should not be solely based on selling goods to avoid invidious classification. The court directed Revenue Authorities not to restrict the use of 'C' Forms for inter-state purchases of specified commodities, including for Cement Industries. The Supreme Court upheld the decisions of various High Courts, including the High Court of Madras, and allowed the inclusion of 'High Speed Diesel Oil' in the registration certificate without costs.

---

---

Issues:
1. Interpretation of circular dated 05.09.2019 in light of subsequent judicial pronouncements.
2. Application of the decision in 2020 (3) TMI 450 regarding registration under the CST Act.
3. Challenge to the order of the Division Bench and subsequent dismissal by the Supreme Court.
4. Inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate.

Interpretation of Circular and Judicial Pronouncements:
The petitioner's prayer was opposed based on a circular dated 05.09.2019, but the court held that reliance on the circular was misplaced due to subsequent judicial pronouncements. The court referred to a decision in 2020 (3) TMI 450, emphasizing that registration under the CST Act should not be solely based on selling goods, as it could lead to invidious classification violating Article 14 of the Constitution. The court dismissed the reliance on the circular and allowed the petitioner's request.

Application of Judicial Decision on Registration under CST Act:
The court discussed the judgment in 2020 (3) TMI 450, where it was established that the right to purchase certain goods under existing Registration Certificates cannot be taken away solely because the dealer is not selling those goods. The court emphasized that denying this right would result in unfair classification and confirmed that such rights should be available to all industries, including Cement Industries. The court directed the Revenue Authorities not to restrict the use of 'C' Forms for inter-state purchases of specified commodities.

Challenge to Division Bench Order and Supreme Court Dismissal:
The Department challenged the Division Bench's order by filing Special Leave to Appeal before the Supreme Court, which was dismissed. The Supreme Court, considering the consistent views of multiple High Courts, declined to interfere in the matter. The Supreme Court upheld the decisions of various High Courts, including the High Court of Madras, and dismissed the Special Leave Petitions, thereby affirming the impugned judgment and order.

Inclusion of 'High Speed Diesel Oil' in Registration Certificate:
The court allowed the writ petition, granting the inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate. The petitioner's request for the issuance of 'C' Forms was also allowed as a consequence. The court directed the inclusion of the commodity within four weeks from the date of the order without imposing any costs.

---