https://www.taxtmi.com/caselaws?id=398274 The court affirmed dealers' entitlement to 'C' Forms for inter-State purchases of High Speed Diesel, allowing them to avail concessional tax benefits. The Division Bench clarified that liability to pay tax is separate from the seller's liability under the CST Act. It emphasized the constitutional protection of trade freedom and rejected restrictions on entitlement based on goods classifications. The court dismissed the State's Writ Appeals, directing authorities to permit the use of 'C' Forms for specified commodities, including High Speed Diesel, and to facilitate online form downloading. en-us Mon, 07 Sep 2020 00:00:00 +0530 Thu, 18 Mar 2021 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398274 The court affirmed dealers' entitlement to 'C' Forms for inter-State purchases of High Speed Diesel, allowing them to avail concessional tax benefits. The Division Bench clarified that liability to pay tax is separate from the seller's liability under the CST Act. It emphasized the constitutional protection of trade freedom and rejected restrictions on entitlement based on goods classifications. The court dismissed the State's Writ Appeals, directing authorities to permit the use of 'C' Forms for specified commodities, including High Speed Diesel, and to facilitate online form downloading. Case-Laws VAT and Sales Tax Mon, 07 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398274