https://www.taxtmi.com/caselaws?id=396561 The writ petition was allowed in favor of the petitioner, who sought the issuance of "C" forms under the Central Sales Tax Act, 1956 for purchasing High Speed Diesel from out-of-state suppliers. The Division Bench directed the State and Revenue Authorities not to restrict the use of "C" Forms for inter-State purchases of specified commodities at concessional tax rates. The circular letter issued by the Commissioner was quashed, and all related notices and proceedings against assessees in Tamil Nadu were set aside. The decision aligned with the Division Bench's order, leading to the petition's approval without costs. en-us Wed, 08 Jul 2020 00:00:00 +0530 Sat, 11 Jul 2020 10:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396561 The writ petition was allowed in favor of the petitioner, who sought the issuance of "C" forms under the Central Sales Tax Act, 1956 for purchasing High Speed Diesel from out-of-state suppliers. The Division Bench directed the State and Revenue Authorities not to restrict the use of "C" Forms for inter-State purchases of specified commodities at concessional tax rates. The circular letter issued by the Commissioner was quashed, and all related notices and proceedings against assessees in Tamil Nadu were set aside. The decision aligned with the Division Bench's order, leading to the petition's approval without costs. Case-Laws VAT and Sales Tax Wed, 08 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396561