https://www.taxtmi.com/caselaws?id=405847 The SC dismissed the Special Leave Petitions filed by the State's Commercial Taxes Department, thereby upholding the HC's decision. The HC had affirmed the right of dealers to obtain "C" forms under the CST Act, 1956 for inter-state purchases of High Speed Diesel at concessional rates. The Division Bench dismissed the State's Writ Appeal, confirming that purchasing dealers could maintain registration under the CST Act. The court emphasized that the benefit of concessional rates applied universally to eligible dealers, not just those party to specific decisions. Consequently, the writ petition was allowed, with no costs imposed. en-us Thu, 25 Mar 2021 00:00:00 +0530 Mon, 28 Oct 2024 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405847 The SC dismissed the Special Leave Petitions filed by the State's Commercial Taxes Department, thereby upholding the HC's decision. The HC had affirmed the right of dealers to obtain "C" forms under the CST Act, 1956 for inter-state purchases of High Speed Diesel at concessional rates. The Division Bench dismissed the State's Writ Appeal, confirming that purchasing dealers could maintain registration under the CST Act. The court emphasized that the benefit of concessional rates applied universally to eligible dealers, not just those party to specific decisions. Consequently, the writ petition was allowed, with no costs imposed. Case-Laws VAT / Sales Tax Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405847