Sivasakthi Polymers v. State of Tamil Nadu

CENTRAL SALES TAX ACT, 1956

--Central sales tax--Concessional rate of taxPurchase of High Speed Diesel Oil for use in generation and distribution of electricity--C forms could not be downloaded due to introduction of GST regime--In the case of Ramco Cements Ltd. v. The Commissioner of Commercial Taxes, The Additional Commissioner (CT) (2019) 64 G S.T.R. 374 (Mad), this Court allowed the petitions filed by assessee and directed the Revenue to permit the assessee dealers to download 'C' forms. --Assessee was making inter-state purchases of High Speed Diesel Oil on concessional rate of tax at 2% by way of 'C' forms. After introduction of GST, he continued to purchase High Speed Diesel Oil, but, however, they could not download the 'C' forms. When assessee enquired with Revenue, he was informed that after introduction of GST regime on and with effect from 1-7-2017, assessee 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, Department's site was blocked to deny access to assessee from downloading 'C' forms. Held: In the case of M/s. Ramco Cements Ltd. v. The Commissioner of Commercial Taxes, The Additional Commissioner (CT) (2019) 64 G S.T.R. 374 (Mad), this Court allowed the petitions filed by assessee and directed the Revenue to permit the assessee dealers to download 'C' forms. There was no disputation or disagreement that instant writ petition falls clearly within the four corners of Ramco Cements order.