2020 (7) TMI 530

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.... Tax<br>Dr. Justice Anita Sumanth For the Petitioner : Mr.P.Rajkumar For the Respondents : Mr.Mohammed Shaffiq, Special Government Pleader ORDER Mr.Mohammad Shaffiq, learned Special Government Pleader (Taxes) accepts notice for all four respondents. By consent of, and at request of learned counsel for the petitioner and Mr.Shaffiq, the Writ Petition is taken up for final disposal at th....

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.... 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 Speed Diesel from supplies outside Tamil Nadu, to enable the dealers to seek a concessional rate of tax, is covered in favour of the assessee by a decision of this....

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....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 Chhattisgarh, Finance department (Tax Division) (W.P.(T) No.83 of 2018 dated 18.05.2018) and held in favour of the assessee. 5. Mr.Haribabu does not disput....

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....d 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, applicable to all dealers that seek benefit the re-under, of course, in accordance with law. 7. For the above reasons, these Writ Petitions are al....