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    <title>2020 (12) TMI 315 - MADRAS HIGH COURT</title>
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    <description>The court affirmed the entitlement of dealers to &#039;C&#039; Forms for concessional tax benefits on inter-state purchases, upheld the right of purchasing dealers to registration under the CST Act, and rejected challenges to these rights by the State. The State was directed to apply this rationale to pending assessments and allow online downloading of &#039;C&#039; Forms for inter-State purchases until any appeal against the decision was resolved.</description>
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      <description>The court affirmed the entitlement of dealers to &#039;C&#039; Forms for concessional tax benefits on inter-state purchases, upheld the right of purchasing dealers to registration under the CST Act, and rejected challenges to these rights by the State. The State was directed to apply this rationale to pending assessments and allow online downloading of &#039;C&#039; Forms for inter-State purchases until any appeal against the decision was resolved.</description>
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