https://www.taxtmi.com/caselaws?id=399843 The court upheld the rights of dealers to purchase High Speed Diesel at concessional rates by allowing the inclusion of 'High Speed Diesel Oil' in the registration certificate and granting the request for issuance of 'C' Forms. The judgment emphasized the protection of dealers' rights under the Central Sales Tax Act, rejecting challenges to entitlement and ensuring freedom of trade in inter-State commerce. The State's appeal through a Writ Appeal was dismissed, affirming the liability of both sellers and purchasing dealers under the Act and maintaining the scope of rights for dealers. en-us Fri, 09 Oct 2020 00:00:00 +0530 Wed, 21 Oct 2020 09:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399843 The court upheld the rights of dealers to purchase High Speed Diesel at concessional rates by allowing the inclusion of 'High Speed Diesel Oil' in the registration certificate and granting the request for issuance of 'C' Forms. The judgment emphasized the protection of dealers' rights under the Central Sales Tax Act, rejecting challenges to entitlement and ensuring freedom of trade in inter-State commerce. The State's appeal through a Writ Appeal was dismissed, affirming the liability of both sellers and purchasing dealers under the Act and maintaining the scope of rights for dealers. Case-Laws VAT and Sales Tax Fri, 09 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399843