2020 (7) TMI 651

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Justice R. Mahadevan For the Petitioner : Mr.P.Rajkumar For the Respondents : Mr.ANR.Jayaprathap, Additional Government Pleader ORDER Mr.A.N.R.Jayaprathap, learned Additional Government Pleader takes notice for the respondents. By consent of both the parties, the writ petition is taken up for final disposal at the time of admission itself. 2.Seeking a direction to the first respond....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....her rate of tax, whereas, as per sub sections (1) and (3) of section 8 of the CST Act, they are entitled to procure High Speed Diesel at a concessional rate of tax at 2% from the other State suppliers. Hence, they made a request to the first respondent through online application on 03.02.2020 and submitted a letter dated 06.02.2020 by registered post to include "High Speed Diesel Oil" in their reg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....istration under the CST Act, the consequent amendments would not have allowed concessional rate of tax for purchase of those six commodities for user in activities like Mining or Telecommunication Networks, where no such resale or use in manufacturing is involved. Therefore, such a right is equally available to other industries like Cement Industries and the same cannot be denied to them. That wou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... " Forms for the inter- State purchase of six commodities by the Respondent/Assessees and other registered Dealers at concessional rate of tax and they are further directed to permit Online downloading of such Declaration in 'C' Forms to such Dealers. The Circular letter of the Commissioner dated 31.05.2018 stands quashed and set aside along with the consequential Notices and Proceedings i....