2021 (5) TMI 33

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....the learned counsel on either side. 2.The prayer made by the petitioner is opposed by the learned Special Government Pleader by placing reliance on the circular dated 05.09.2019 issued by the Additional Chief Secretary/Commissioner of Commerical Tax, Chennai. 3.I am of the view that reliance on the said circular is misplaced in view of the subsequent judicial pronouncement. As late as October 2020, a learned Judge of this Court considered the identical prayer in W.P.No. 14510 of 2020. It cannot be in dispute that the case on hand is covered by the decision reported in 2020 (3) TMI 450 (The Commissioner of Commercial Taxes, Chennai, The Additional Commissioner (CT) Vs. The Ramco Cements Ltd., and the State Tax Officer, The Joint Commis....

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....he use of 'C' Forms for the inter-state purchases 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 initiated against all the assessees throughout the State of Tamil Nadu." 4.Questioning the order passed by the Hon'ble Division Bench, the Department filed Special Leave to Appeal (C) Nos.15785-15788 of 2020 before the Hon'ble Supreme Court. Vide order dated 24.03.2020, the Special Leave Appeals were dismissed. The Hon&....