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    <title>2020 (7) TMI 651 - MADRAS HIGH COURT</title>
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    <description>The Court directed the inclusion of &quot;High Speed Diesel&quot; in the petitioner&#039;s registration certificate for inter-State purchase and issuance of &quot;C&quot; forms under the CST Act. Relying on previous judgments emphasizing the right to purchase restricted items even if not selling them, the Court held that denial based on non-sale would violate Article 14 of the Indian Constitution. The State was directed not to restrict the use of &quot;C&quot; forms for specified commodities and to process the petitioner&#039;s applications promptly, disposing of them within four weeks. The writ petition was disposed of without costs.</description>
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    <pubDate>Tue, 30 Jun 2020 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=396982</link>
      <description>The Court directed the inclusion of &quot;High Speed Diesel&quot; in the petitioner&#039;s registration certificate for inter-State purchase and issuance of &quot;C&quot; forms under the CST Act. Relying on previous judgments emphasizing the right to purchase restricted items even if not selling them, the Court held that denial based on non-sale would violate Article 14 of the Indian Constitution. The State was directed not to restrict the use of &quot;C&quot; forms for specified commodities and to process the petitioner&#039;s applications promptly, disposing of them within four weeks. The writ petition was disposed of without costs.</description>
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      <pubDate>Tue, 30 Jun 2020 00:00:00 +0530</pubDate>
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