2020 (7) TMI 114

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.... Order / Decisions)<br>Dated:- 1-6-2020<br>Writ Petition Nos. 7282, 7284 & 7285 of 2020 - -<br>CST, VAT & Sales Tax<br>Dr. Justice Anita Sumanth For the Petitioner : Mr. R.S.Pandiyaraj in all Wps For the Respondents : Mr.Mohammad Shaffiq, Special Government Pleader (Taxes) in all WPs COMMON ORDER 1. Mr.Mohammad Shaffiq, learned Special Government Pleader (Taxes) accepts notice for all ....

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....e provisions of the Central Sales Tax Act, 1956 in order to avail concessional benefit of tax for purchase of High Speed Diesel from suppliers in other States. 3. At the outset, Mr.P.Rajkumar, learned counsel for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader for the revenue agree that the issue in regard to entitlement to &#39;C&#39; Forms for purchase of High Sp....

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.... special leave and has been confirmed in State Of Haryana & Others Vs. Caparo Power Ltd. & Others in Special Leave Petition (Civil No. 20572 of 2018). The issue has also been considered in Hindustan Zinc Limited & Several Others Vs. The State of Rajasthan & others (S.B.Civil Writ Petition No.5506/2018 dated 18.05.2018) and Shree Raipur Cement Plant (A unit of Shree Cement Limited) Vs. State of Chh....

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....me stand blocked from use. Upon enquiry with the Assessing Authorities, they have been informed that the benefit of the decision in M/s Ramco Cements Ltd can be extended only to those dealers that are party to the decision. This stand is unacceptable in so far as the decision of this Court as well as other High Courts, one of which has been confirmed by the Supreme Court, are decisions in rem, app....