https://www.taxtmi.com/caselaws?id=404472 The court ruled in favor of purchasing dealers' entitlement to 'C' Forms for buying High Speed Diesel from out-of-state suppliers for concessional tax benefits. The judgment emphasized the continuity of the CST Act's operation post-amendment in 2017, ensuring purchasing dealers' rights and freedom of trade in inter-State commerce. The Division Bench dismissed the State's appeal, affirming purchasing dealers' independent liability to pay tax under Sections 7(1) and 7(2) of the CST Act and their right to registration under the Act. The court also rejected attempts to restrict purchasing dealers' rights based on the type of goods sold. en-us Fri, 08 Jan 2021 00:00:00 +0530 Mon, 14 Jun 2021 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404472 The court ruled in favor of purchasing dealers' entitlement to 'C' Forms for buying High Speed Diesel from out-of-state suppliers for concessional tax benefits. The judgment emphasized the continuity of the CST Act's operation post-amendment in 2017, ensuring purchasing dealers' rights and freedom of trade in inter-State commerce. The Division Bench dismissed the State's appeal, affirming purchasing dealers' independent liability to pay tax under Sections 7(1) and 7(2) of the CST Act and their right to registration under the Act. The court also rejected attempts to restrict purchasing dealers' rights based on the type of goods sold. Case-Laws VAT and Sales Tax Fri, 08 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404472