https://www.taxtmi.com/caselaws?id=403265 The court ruled in favor of dealers' entitlement to 'C' Forms for purchasing High Speed Diesel from out-of-state suppliers for concessional tax benefits. The judgment established a precedent applicable to all dealers seeking such benefits in Tamil Nadu, directing assessing authorities to apply this rationale to pending assessments. A subsequent Writ Appeal by the State challenging the decision was dismissed, affirming purchasing dealers' rights under the CST Act and rejecting contentions from the Revenue. The court emphasized the importance of upholding dealers' rights to inter-state trade and purchase, quashing restrictions on the use of 'C' Forms for inter-state purchases in Tamil Nadu. en-us Fri, 08 Jan 2021 00:00:00 +0530 Sat, 23 Jan 2021 10:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403265 The court ruled in favor of dealers' entitlement to 'C' Forms for purchasing High Speed Diesel from out-of-state suppliers for concessional tax benefits. The judgment established a precedent applicable to all dealers seeking such benefits in Tamil Nadu, directing assessing authorities to apply this rationale to pending assessments. A subsequent Writ Appeal by the State challenging the decision was dismissed, affirming purchasing dealers' rights under the CST Act and rejecting contentions from the Revenue. The court emphasized the importance of upholding dealers' rights to inter-state trade and purchase, quashing restrictions on the use of 'C' Forms for inter-state purchases in Tamil Nadu. Case-Laws VAT and Sales Tax Fri, 08 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403265