TaxTMI 
TaxTMI 
2019 (7) TMI 1090
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....ounsel i.e., counsel for writ petitioner as well as Revenue counsel, main writ petition itself is taken up for disposal, though this writ petition is listed before this Court today under the caption 'FOR ADMISSION' in the motion list. 3. Both learned counsel submitted, without any disputation or disagreement, that the entire matter turns on a very narrow compass and therefore, main writ petition itself can be disposed of. 4.Notwithstanding the language in which the prayer is couched in the instant writ petition, it is submitted that this matter is covered by order dated 13.06.2019 made in W.P.No.16221 of 20192. Therefore, notwithstanding the prayer in the instant writ petition, the order passed earlier in the aforesaid writ petiti....
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....fect from 01.07.2017, the petitioner was not entitled to make purchase of High Speed Diesel Oil from other States on concessional rate of tax i.e., at 2% and therefore, the Department's site has been blocked to deny access to the petitioner and other similarly placed persons from downloading 'C' forms. It may not be necessary to advert to those facts any further, as there is virtually no dispute on the factual aspects of the matter as well as the obtaining legal position as of today. 6. The undisputed obtaining legal position as of today is that, the above said issue came up for consideration before another Hon'ble Judge of this Court in a batch of writ petitions being W.P.Nos.19458 to 19460 of 2018 etc., being a batch of ....
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....Judge made in W.P.No.12520 of 2019 (order dated 26.04.2019) in 'Southern Cotspinners Coimbatore Limited'. The most relevant paragraphs are paragraphs 5 and 6 of Southern Cotspinners Coimbatore Private Limited Case and the same read as follows: ''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 Sate 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 the 'C' forms from the websites as the same stand blocked from use. Upon enquiry with the Assessing Auth....