https://www.taxtmi.com/caselaws?id=403656 The court ruled in favor of dealers, affirming their entitlement to 'C' Forms for purchasing High Speed Diesel from suppliers outside Tamil Nadu to avail concessional tax benefits. The court emphasized the importance of upholding this entitlement for all eligible dealers, directing Assessing Authorities to apply the ruling to pending assessments. The State's challenge in a Writ Appeal was dismissed, confirming purchasing dealers' rights to 'C' Forms and concessional rates under the Central Sales Tax Act, and rejecting restrictions on inter-State purchases. en-us Mon, 11 Jan 2021 00:00:00 +0530 Fri, 05 Feb 2021 06:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403656 The court ruled in favor of dealers, affirming their entitlement to 'C' Forms for purchasing High Speed Diesel from suppliers outside Tamil Nadu to avail concessional tax benefits. The court emphasized the importance of upholding this entitlement for all eligible dealers, directing Assessing Authorities to apply the ruling to pending assessments. The State's challenge in a Writ Appeal was dismissed, confirming purchasing dealers' rights to 'C' Forms and concessional rates under the Central Sales Tax Act, and rejecting restrictions on inter-State purchases. Case-Laws VAT and Sales Tax Mon, 11 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403656