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    <title>2021 (4) TMI 78 - MADRAS HIGH COURT</title>
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    <description>The Supreme Court allowed the writ petition related to the issuance of &quot;C&quot; forms under the Central Sales Tax Act, affirming the entitlement of dealers to obtain these forms for purchasing High Speed Diesel from other states. The court relied on legal precedents and emphasized dealers&#039; right to registration under the CST Act. It highlighted constitutional protections for inter-State trade and dismissed appeals challenging the use of &quot;C&quot; forms, directing Revenue Authorities to allow their use and quashing a circular letter.</description>
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    <pubDate>Thu, 25 Mar 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=405962</link>
      <description>The Supreme Court allowed the writ petition related to the issuance of &quot;C&quot; forms under the Central Sales Tax Act, affirming the entitlement of dealers to obtain these forms for purchasing High Speed Diesel from other states. The court relied on legal precedents and emphasized dealers&#039; right to registration under the CST Act. It highlighted constitutional protections for inter-State trade and dismissed appeals challenging the use of &quot;C&quot; forms, directing Revenue Authorities to allow their use and quashing a circular letter.</description>
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      <pubDate>Thu, 25 Mar 2021 00:00:00 +0530</pubDate>
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