2019 (6) TMI 490

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.... COURT - [2019] 69 G S.T.R. 155 (Mad), 2020 (32) G.S.T.L. 42 (Mad.)<br>MADRAS HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 26-4-2019<br>W.P.No.12520 of 2019 AND WMP No.12782 of 2019 - -<br>CST, VAT & Sales Tax<br>DR. JUSTICE ANITA SUMANTH For the Petitioner : Mr. P. Rajkumar For the Respondent : Mr. M. Hariharan, Additional Government Pleader (Taxes) ORDER The petitioner....

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....ssue held categorically that the benefit of the concessional rate is available to dealers who purchase High Speed Diesel from neighbouring States by way of inter-state sales. Reference is made to the decisions of other Courts that have considered an identical issue, holding the same in favour of the assessee. In fact, the decision of the Punjab and Haryana High Court has been carried to the Suprem....

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....re the Division Bench. 5. In such circumstances, till such time the order of this court in the case of M/s Ramco Cements Ltd (supra) is either stayed or reversed it is incumbent upon all Assessing Authorities within the State of Tamil Nadu to apply the rationale of the decision to all pending assessments. The Petitioner in this Writ Petition has stated on affidavit that it is unable to download....