https://www.taxtmi.com/caselaws?id=408327 The High Court ruled in favor of the petitioner, finding the reliance on the circular dated 05.09.2019 misplaced and emphasizing the right to purchase goods should not be denied, as it would violate Article 14 of the Constitution of India. The Court upheld the Division Bench's decision allowing the use of 'C' Forms for inter-state purchases at concessional tax rates, which was affirmed by the Supreme Court. The Supreme Court dismissed the Department's Special Leave Petitions, citing consistent views of multiple High Courts. The Court also granted the petitioner's request to include 'High Speed Diesel Oil' as a commodity in the registration certificate. en-us Thu, 01 Apr 2021 00:00:00 +0530 Mon, 07 Jun 2021 08:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408327 The High Court ruled in favor of the petitioner, finding the reliance on the circular dated 05.09.2019 misplaced and emphasizing the right to purchase goods should not be denied, as it would violate Article 14 of the Constitution of India. The Court upheld the Division Bench's decision allowing the use of 'C' Forms for inter-state purchases at concessional tax rates, which was affirmed by the Supreme Court. The Supreme Court dismissed the Department's Special Leave Petitions, citing consistent views of multiple High Courts. The Court also granted the petitioner's request to include 'High Speed Diesel Oil' as a commodity in the registration certificate. Case-Laws VAT and Sales Tax Thu, 01 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408327