https://www.taxtmi.com/caselaws?id=402656 The HC allowed the amendment in the cause title, correcting the designation of R2. It affirmed the entitlement to 'C' Forms for concessional benefits under the CST Act, granting the petitioner the inclusion of 'High Speed Diesel Oil' in the registration certificate. The court emphasized that purchasing dealers retain their rights under the CST Act, unaffected by GST amendments, and rejected any restrictions on interstate trade rights. The court dismissed the State's Writ Appeals, upholding the decision that denial of purchasing rights to certain industries would violate Article 14, ensuring equal access to concessional rates for all eligible industries. en-us Wed, 23 Dec 2020 00:00:00 +0530 Wed, 30 Oct 2024 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402656 The HC allowed the amendment in the cause title, correcting the designation of R2. It affirmed the entitlement to 'C' Forms for concessional benefits under the CST Act, granting the petitioner the inclusion of 'High Speed Diesel Oil' in the registration certificate. The court emphasized that purchasing dealers retain their rights under the CST Act, unaffected by GST amendments, and rejected any restrictions on interstate trade rights. The court dismissed the State's Writ Appeals, upholding the decision that denial of purchasing rights to certain industries would violate Article 14, ensuring equal access to concessional rates for all eligible industries. Case-Laws VAT / Sales Tax Wed, 23 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402656