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    <title>2021 (4) TMI 189 - MADRAS HIGH COURT</title>
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    <description>The court affirmed the right of dealers to obtain &quot;C&quot; forms under the Central Sales Tax Act for purchasing High Speed Diesel from suppliers in other States. The decision, supported by precedents from other High Courts and the Supreme Court, clarified that the benefit applies universally to all eligible dealers, not limited to specific parties. The State&#039;s attempt to restrict the benefit was deemed unacceptable, leading to the allowance of the writ petitions without costs. Subsequent appeals by the State were also dismissed, upholding dealers&#039; rights to registration and concessional rates under the Act.</description>
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    <pubDate>Thu, 25 Mar 2021 00:00:00 +0530</pubDate>
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      <title>2021 (4) TMI 189 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=406073</link>
      <description>The court affirmed the right of dealers to obtain &quot;C&quot; forms under the Central Sales Tax Act for purchasing High Speed Diesel from suppliers in other States. The decision, supported by precedents from other High Courts and the Supreme Court, clarified that the benefit applies universally to all eligible dealers, not limited to specific parties. The State&#039;s attempt to restrict the benefit was deemed unacceptable, leading to the allowance of the writ petitions without costs. Subsequent appeals by the State were also dismissed, upholding dealers&#039; rights to registration and concessional rates under the Act.</description>
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      <pubDate>Thu, 25 Mar 2021 00:00:00 +0530</pubDate>
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