https://www.taxtmi.com/caselaws?id=406074 The High Court ruled in favor of dealers regarding the issuance of "C" forms under the Central Sales Tax Act, 1956 for purchasing High Speed Diesel from suppliers in other states. The court directed Assessing Authorities in Tamil Nadu to apply the decision's rationale to pending assessments. The judgment upheld dealers' rights to obtain goods at a concessional rate against "C" forms, emphasizing freedom of trade in inter-State commerce. The Supreme Court upheld the High Court's decision, dismissing the State's appeals and confirming dealers' entitlement to use "C" Forms for inter-State purchases. en-us Thu, 25 Mar 2021 00:00:00 +0530 Tue, 06 Apr 2021 08:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406074 The High Court ruled in favor of dealers regarding the issuance of "C" forms under the Central Sales Tax Act, 1956 for purchasing High Speed Diesel from suppliers in other states. The court directed Assessing Authorities in Tamil Nadu to apply the decision's rationale to pending assessments. The judgment upheld dealers' rights to obtain goods at a concessional rate against "C" forms, emphasizing freedom of trade in inter-State commerce. The Supreme Court upheld the High Court's decision, dismissing the State's appeals and confirming dealers' entitlement to use "C" Forms for inter-State purchases. Case-Laws VAT and Sales Tax Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406074