2019 (8) TMI 120

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....h consent of learned counsel on both sides, main writ petition is taken up for disposal. 3. There is no disputation or disagreement between the two learned counsel before this Court that this matter is squarely covered by an earlier order dated 04.06.2019 made by this Court in W.P.No.15233 of 2019 with only one difference. 4. In the earlier order, the request of writ petitioner seeking permission for downloading 'C' Form for inter-state purchase of High Speed Diesel was pending and therefore, a mandamus was issued, but in the instant case, a circular letter issued by Commercial Tax Department dated 31.05.2018 bearing Reference Letter No.CC4/678/2012 (hereinafter 'impugned circular letter' for brevity) has also been ass....

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....me on and with effect 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....

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....aforesaid order of another Hon'ble Single Judge made in W.P.No.12520 of 2019 (order dated 26.04.2019) in 'Southern Cotspinners Coimabatore Private Limited'. The most relevant paragraphs are paragraphs 5 and 6 of Southern Cotspinners Coimabatore 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 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 the 'C' forms from the websites as the same ....