https://www.taxtmi.com/caselaws?id=398867 The court affirmed that dealers are entitled to use 'C' Forms for purchasing High Speed Diesel from suppliers outside Tamil Nadu to benefit from concessional tax rates. It clarified that purchasing dealers can obtain registration under the CST Act regardless of their liability to pay tax as sellers. The State's challenge against a previous decision was dismissed, allowing dealers to continue registration and use 'C' Forms for inter-state purchases. The court directed authorities to apply this ruling to pending assessments and permitted the inclusion of 'High Speed Diesel Oil' in registration certificates for issuing 'C' Forms within a specified timeframe. en-us Tue, 22 Sep 2020 00:00:00 +0530 Sat, 26 Sep 2020 11:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398867 The court affirmed that dealers are entitled to use 'C' Forms for purchasing High Speed Diesel from suppliers outside Tamil Nadu to benefit from concessional tax rates. It clarified that purchasing dealers can obtain registration under the CST Act regardless of their liability to pay tax as sellers. The State's challenge against a previous decision was dismissed, allowing dealers to continue registration and use 'C' Forms for inter-state purchases. The court directed authorities to apply this ruling to pending assessments and permitted the inclusion of 'High Speed Diesel Oil' in registration certificates for issuing 'C' Forms within a specified timeframe. Case-Laws VAT and Sales Tax Tue, 22 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398867