https://www.taxtmi.com/caselaws?id=408686 The court dismissed the reliance on a circular dated 05.09.2019 and allowed the petitioner's request based on subsequent judicial pronouncements, including a decision in 2020 (3) TMI 450. It emphasized that registration under the CST Act should not be solely based on selling goods to avoid invidious classification. The court directed Revenue Authorities not to restrict the use of 'C' Forms for inter-state purchases of specified commodities, including for Cement Industries. The Supreme Court upheld the decisions of various High Courts, including the High Court of Madras, and allowed the inclusion of 'High Speed Diesel Oil' in the registration certificate without costs. en-us Thu, 01 Apr 2021 00:00:00 +0530 Fri, 18 Jun 2021 08:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408686 The court dismissed the reliance on a circular dated 05.09.2019 and allowed the petitioner's request based on subsequent judicial pronouncements, including a decision in 2020 (3) TMI 450. It emphasized that registration under the CST Act should not be solely based on selling goods to avoid invidious classification. The court directed Revenue Authorities not to restrict the use of 'C' Forms for inter-state purchases of specified commodities, including for Cement Industries. The Supreme Court upheld the decisions of various High Courts, including the High Court of Madras, and allowed the inclusion of 'High Speed Diesel Oil' in the registration certificate without costs. Case-Laws VAT and Sales Tax Thu, 01 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408686