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    <title>2020 (9) TMI 936 - MADRAS HIGH COURT</title>
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    <description>The court affirmed dealers&#039; entitlement to &#039;C&#039; Forms for purchasing High Speed Diesel from suppliers in other states to avail concessional tax benefits, following the precedent set in a prior case. The validity of the decision in M/s. Ramco Cements Ltd was upheld, emphasizing the independent tax liability of purchasing dealers under the CST Act. The State&#039;s challenge against the decision in the Writ Appeal was dismissed, allowing the petitioner to include &#039;High Speed Diesel Oil&#039; in the registration certificate and obtain &#039;C&#039; Forms. Authorities were directed to facilitate online downloading of &#039;C&#039; Forms for inter-state purchases of specified commodities.</description>
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    <pubDate>Mon, 21 Sep 2020 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=398817</link>
      <description>The court affirmed dealers&#039; entitlement to &#039;C&#039; Forms for purchasing High Speed Diesel from suppliers in other states to avail concessional tax benefits, following the precedent set in a prior case. The validity of the decision in M/s. Ramco Cements Ltd was upheld, emphasizing the independent tax liability of purchasing dealers under the CST Act. The State&#039;s challenge against the decision in the Writ Appeal was dismissed, allowing the petitioner to include &#039;High Speed Diesel Oil&#039; in the registration certificate and obtain &#039;C&#039; Forms. Authorities were directed to facilitate online downloading of &#039;C&#039; Forms for inter-state purchases of specified commodities.</description>
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      <pubDate>Mon, 21 Sep 2020 00:00:00 +0530</pubDate>
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