https://www.taxtmi.com/caselaws?id=405963 The Supreme Court dismissed the Special Leave Petitions filed by the Commercial Taxes Department challenging the High Court's decision. The Court ruled in favor of the petitioners, affirming their entitlement to "C" forms for purchasing High Speed Diesel from out-of-state suppliers under the Central Sales Tax Act. The judgment emphasized the independence of purchasing dealers' liability to pay tax and obtain registration under Sections 7(1) and 7(2) of the CST Act, maintaining the freedom of trade in inter-State commerce under the Constitution. en-us Thu, 25 Mar 2021 00:00:00 +0530 Fri, 02 Apr 2021 09:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405963 The Supreme Court dismissed the Special Leave Petitions filed by the Commercial Taxes Department challenging the High Court's decision. The Court ruled in favor of the petitioners, affirming their entitlement to "C" forms for purchasing High Speed Diesel from out-of-state suppliers under the Central Sales Tax Act. The judgment emphasized the independence of purchasing dealers' liability to pay tax and obtain registration under Sections 7(1) and 7(2) of the CST Act, maintaining the freedom of trade in inter-State commerce under the Constitution. Case-Laws VAT and Sales Tax Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405963