https://www.taxtmi.com/caselaws?id=398780 The court affirmed the entitlement of a dealer to 'C' Forms for purchasing High Speed Diesel from out-of-state suppliers for concessional tax benefits. The decision in M/s. Ramco Cements Ltd. case clarified that dealers could maintain registration under the CST Act, preserving their rights to obtain goods at concessional rates. The State's challenge against this decision was dismissed, emphasizing the freedom of trade in inter-State commerce. The court also allowed the inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate, granting the petitioner's request for 'C' Forms. en-us Fri, 18 Sep 2020 00:00:00 +0530 Mon, 14 Jun 2021 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398780 The court affirmed the entitlement of a dealer to 'C' Forms for purchasing High Speed Diesel from out-of-state suppliers for concessional tax benefits. The decision in M/s. Ramco Cements Ltd. case clarified that dealers could maintain registration under the CST Act, preserving their rights to obtain goods at concessional rates. The State's challenge against this decision was dismissed, emphasizing the freedom of trade in inter-State commerce. The court also allowed the inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate, granting the petitioner's request for 'C' Forms. Case-Laws VAT and Sales Tax Fri, 18 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398780