https://www.taxtmi.com/caselaws?id=393306 The court dismissed the intra-court Writ Appeals filed by the Revenue, upholding the Single Judge's decision and confirming the Assessees' right to purchase specified goods at concessional rates using 'C' forms post-GST. It held that the CST Act's provisions allowing such purchases remained valid, emphasizing that the impugned Circular was issued without jurisdiction and violated principles of natural justice. The court directed Revenue Authorities to allow the use of 'C' forms for inter-State purchases and quashed the Circular and related Notices. en-us Mon, 09 Mar 2020 00:00:00 +0530 Tue, 01 Dec 2020 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393306 The court dismissed the intra-court Writ Appeals filed by the Revenue, upholding the Single Judge's decision and confirming the Assessees' right to purchase specified goods at concessional rates using 'C' forms post-GST. It held that the CST Act's provisions allowing such purchases remained valid, emphasizing that the impugned Circular was issued without jurisdiction and violated principles of natural justice. The court directed Revenue Authorities to allow the use of 'C' forms for inter-State purchases and quashed the Circular and related Notices. Case-Laws VAT and Sales Tax Mon, 09 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393306