https://www.taxtmi.com/caselaws?id=403464 The court ruled in favor of dealers' entitlement to 'C' Forms for purchasing High Speed Diesel from suppliers in other states to avail concessional tax benefits under the Central Sales Tax Act, 1956. The court directed Assessing Authorities to apply the rationale of a previous decision to pending assessments until the State's challenge was resolved. Additionally, the court upheld the availability of concessional rates for inter-state sales of High Speed Diesel, dismissing the State's challenge and emphasizing the rights of purchasing dealers post-amendment in 2017, stating any restriction would violate constitutional provisions. en-us Fri, 08 Jan 2021 00:00:00 +0530 Sat, 30 Jan 2021 06:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403464 The court ruled in favor of dealers' entitlement to 'C' Forms for purchasing High Speed Diesel from suppliers in other states to avail concessional tax benefits under the Central Sales Tax Act, 1956. The court directed Assessing Authorities to apply the rationale of a previous decision to pending assessments until the State's challenge was resolved. Additionally, the court upheld the availability of concessional rates for inter-state sales of High Speed Diesel, dismissing the State's challenge and emphasizing the rights of purchasing dealers post-amendment in 2017, stating any restriction would violate constitutional provisions. Case-Laws VAT and Sales Tax Fri, 08 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403464