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    <title>2019 (6) TMI 1136 - MADRAS HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, affirming their entitlement to purchase High Speed Diesel Oil at concessional tax rates post-GST implementation. The judgment emphasized the application of legal principles from previous cases, particularly the &#039;Ramco Cements matter,&#039; to ensure consistency in decision-making by directing the Revenue Department to allow the petitioner to download necessary forms for purchasing the oil. The court highlighted the obligation of Assessing Authorities to extend benefits of previous decisions to all dealers seeking relief, not limited to parties directly involved in the cases.</description>
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    <pubDate>Thu, 13 Jun 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=382059</link>
      <description>The court ruled in favor of the petitioner, affirming their entitlement to purchase High Speed Diesel Oil at concessional tax rates post-GST implementation. The judgment emphasized the application of legal principles from previous cases, particularly the &#039;Ramco Cements matter,&#039; to ensure consistency in decision-making by directing the Revenue Department to allow the petitioner to download necessary forms for purchasing the oil. The court highlighted the obligation of Assessing Authorities to extend benefits of previous decisions to all dealers seeking relief, not limited to parties directly involved in the cases.</description>
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      <pubDate>Thu, 13 Jun 2019 00:00:00 +0530</pubDate>
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