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    <title>2021 (1) TMI 250 - MADRAS HIGH COURT</title>
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    <description>The HC upheld the entitlement of dealers to &#039;C&#039; Forms for purchasing High Speed Diesel from other states at concessional tax rates under the CST Act, referencing prior judgments. It quashed the Commissioner&#039;s Circular restricting &#039;C&#039; Forms, directing authorities to allow their issuance. The State&#039;s challenges were dismissed, affirming trade freedom.</description>
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      <link>https://www.taxtmi.com/caselaws?id=402658</link>
      <description>The HC upheld the entitlement of dealers to &#039;C&#039; Forms for purchasing High Speed Diesel from other states at concessional tax rates under the CST Act, referencing prior judgments. It quashed the Commissioner&#039;s Circular restricting &#039;C&#039; Forms, directing authorities to allow their issuance. The State&#039;s challenges were dismissed, affirming trade freedom.</description>
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